id sid tid token lemma pos issue-281 1 1 baltic baltic PROPN issue-281 1 2 journal journal PROPN issue-281 1 3 of of ADP issue-281 1 4 economic economic ADJ issue-281 1 5 studies study NOUN issue-281 1 6 170 170 NUM issue-281 1 7 vol vol NOUN issue-281 1 8 . . PUNCT issue-281 2 1 3 3 NUM issue-281 2 2 , , PUNCT issue-281 2 3 no no INTJ issue-281 2 4 . . NOUN issue-281 2 5 5 5 NUM issue-281 2 6 , , PUNCT issue-281 2 7 2017 2017 NUM issue-281 2 8 corresponding correspond VERB issue-281 2 9 author author NOUN issue-281 2 10 : : PUNCT issue-281 2 11 1 1 NUM issue-281 2 12 department department NOUN issue-281 2 13 of of ADP issue-281 2 14 theoretical theoretical ADJ issue-281 2 15 and and CCONJ issue-281 2 16 applied applied ADJ issue-281 2 17 economics economic NOUN issue-281 2 18 , , PUNCT issue-281 2 19 lviv lviv PROPN issue-281 2 20 polytechnic polytechnic ADJ issue-281 2 21 national national ADJ issue-281 2 22 university university NOUN issue-281 2 23 . . PUNCT issue-281 3 1 e e X issue-281 3 2 - - NOUN issue-281 3 3 mail mail NOUN issue-281 3 4 : : PUNCT issue-281 3 5 kanthir_02@ukr.net kanthir_02@ukr.net NOUN issue-281 3 6 2 2 NUM issue-281 3 7 department department NOUN issue-281 3 8 of of ADP issue-281 3 9 accounting accounting NOUN issue-281 3 10 and and CCONJ issue-281 3 11 analysis analysis NOUN issue-281 3 12 , , PUNCT issue-281 3 13 lviv lviv PROPN issue-281 3 14 polytechnic polytechnic ADJ issue-281 3 15 national national ADJ issue-281 3 16 university university NOUN issue-281 3 17 . . PUNCT issue-281 4 1 e e X issue-281 4 2 - - NOUN issue-281 4 3 mail mail NOUN issue-281 4 4 : : PUNCT issue-281 5 1 marysiaplekan@gmail.com marysiaplekan@gmail.com X issue-281 5 2 doi doi PROPN issue-281 5 3 : : PUNCT issue-281 5 4 http://dx.doi.org/10.30525/2256-0742/2017-3-5-170-174 http://dx.doi.org/10.30525/2256-0742/2017-3-5-170-174 PROPN issue-281 5 5 reform reform NOUN issue-281 5 6 of of ADP issue-281 5 7 regulatory regulatory ADJ issue-281 5 8 policy policy NOUN issue-281 5 9 in in ADP issue-281 5 10 the the DET issue-281 5 11 field field NOUN issue-281 5 12 of of ADP issue-281 5 13 supervision supervision NOUN issue-281 5 14 of of ADP issue-281 5 15 audit audit NOUN issue-281 5 16 activity activity NOUN issue-281 5 17 iryna iryna NOUN issue-281 5 18 kantsir1 kantsir1 NOUN issue-281 5 19 , , PUNCT issue-281 5 20 marija marija PROPN issue-281 5 21 plekan2 plekan2 PROPN issue-281 6 1 lviv lviv PROPN issue-281 6 2 polytechnic polytechnic PROPN issue-281 6 3 national national PROPN issue-281 6 4 university university PROPN issue-281 6 5 , , PUNCT issue-281 6 6 ukraine ukraine PROPN issue-281 6 7 abstract abstract NOUN issue-281 6 8 . . PUNCT issue-281 7 1 reforming reform VERB issue-281 7 2 the the DET issue-281 7 3 regulatory regulatory ADJ issue-281 7 4 system system NOUN issue-281 7 5 and and CCONJ issue-281 7 6 supervision supervision NOUN issue-281 7 7 of of ADP issue-281 7 8 audit audit NOUN issue-281 7 9 activity activity NOUN issue-281 7 10 in in ADP issue-281 7 11 ukraine ukraine PROPN issue-281 7 12 is be AUX issue-281 7 13 a a DET issue-281 7 14 basic basic ADJ issue-281 7 15 condition condition NOUN issue-281 7 16 for for ADP issue-281 7 17 ukraine ukraine NOUN issue-281 7 18 ’s ’s PART issue-281 7 19 accession accession NOUN issue-281 7 20 to to ADP issue-281 7 21 the the DET issue-281 7 22 european european PROPN issue-281 7 23 community community NOUN issue-281 7 24 , , PUNCT issue-281 7 25 and and CCONJ issue-281 7 26 the the DET issue-281 7 27 introduction introduction NOUN issue-281 7 28 of of ADP issue-281 7 29 international international ADJ issue-281 7 30 standards standard NOUN issue-281 7 31 in in ADP issue-281 7 32 the the DET issue-281 7 33 field field NOUN issue-281 7 34 of of ADP issue-281 7 35 audit audit NOUN issue-281 7 36 and and CCONJ issue-281 7 37 supervision supervision NOUN issue-281 7 38 of of ADP issue-281 7 39 audit audit NOUN issue-281 7 40 activity activity NOUN issue-281 7 41 and and CCONJ issue-281 7 42 quality quality NOUN issue-281 7 43 assurance assurance NOUN issue-281 7 44 of of ADP issue-281 7 45 audit audit NOUN issue-281 7 46 services service NOUN issue-281 7 47 should should AUX issue-281 7 48 be be AUX issue-281 7 49 correlated correlate VERB issue-281 7 50 with with ADP issue-281 7 51 the the DET issue-281 7 52 standards standard NOUN issue-281 7 53 of of ADP issue-281 7 54 european european ADJ issue-281 7 55 and and CCONJ issue-281 7 56 world world NOUN issue-281 7 57 audit audit NOUN issue-281 7 58 practice practice NOUN issue-281 7 59 . . PUNCT issue-281 8 1 the the DET issue-281 8 2 dominant dominant ADJ issue-281 8 3 factor factor NOUN issue-281 8 4 in in ADP issue-281 8 5 the the DET issue-281 8 6 effective effective ADJ issue-281 8 7 functioning functioning NOUN issue-281 8 8 of of ADP issue-281 8 9 independent independent ADJ issue-281 8 10 control control NOUN issue-281 8 11 is be AUX issue-281 8 12 the the DET issue-281 8 13 choice choice NOUN issue-281 8 14 of of ADP issue-281 8 15 a a DET issue-281 8 16 model model NOUN issue-281 8 17 of of ADP issue-281 8 18 supervision supervision NOUN issue-281 8 19 of of ADP issue-281 8 20 the the DET issue-281 8 21 mechanism mechanism NOUN issue-281 8 22 for for ADP issue-281 8 23 its its PRON issue-281 8 24 implementation implementation NOUN issue-281 8 25 ; ; PUNCT issue-281 8 26 effectiveness effectiveness NOUN issue-281 8 27 of of ADP issue-281 8 28 the the DET issue-281 8 29 system system NOUN issue-281 8 30 of of ADP issue-281 8 31 monitoring monitor VERB issue-281 8 32 the the DET issue-281 8 33 quality quality NOUN issue-281 8 34 of of ADP issue-281 8 35 audit audit NOUN issue-281 8 36 services service NOUN issue-281 8 37 ; ; PUNCT issue-281 8 38 effectiveness effectiveness NOUN issue-281 8 39 of of ADP issue-281 8 40 legal legal ADJ issue-281 8 41 and and CCONJ issue-281 8 42 regulatory regulatory ADJ issue-281 8 43 framework framework NOUN issue-281 8 44 of of ADP issue-281 8 45 audit audit NOUN issue-281 8 46 activity activity NOUN issue-281 8 47 . . PUNCT issue-281 9 1 the the DET issue-281 9 2 regulation regulation NOUN issue-281 9 3 of of ADP issue-281 9 4 audit audit NOUN issue-281 9 5 activity activity NOUN issue-281 9 6 is be AUX issue-281 9 7 to to PART issue-281 9 8 coordinate coordinate VERB issue-281 9 9 direct direct ADJ issue-281 9 10 and and CCONJ issue-281 9 11 indirect indirect ADJ issue-281 9 12 actions action NOUN issue-281 9 13 aimed aim VERB issue-281 9 14 at at ADP issue-281 9 15 the the DET issue-281 9 16 subject subject NOUN issue-281 9 17 of of ADP issue-281 9 18 audit audit NOUN issue-281 9 19 activity activity NOUN issue-281 9 20 with with ADP issue-281 9 21 the the DET issue-281 9 22 purpose purpose NOUN issue-281 9 23 of of ADP issue-281 9 24 ensuring ensure VERB issue-281 9 25 the the DET issue-281 9 26 quality quality NOUN issue-281 9 27 of of ADP issue-281 9 28 audit audit NOUN issue-281 9 29 services service NOUN issue-281 9 30 and and CCONJ issue-281 9 31 minimizing minimize VERB issue-281 9 32 the the DET issue-281 9 33 level level NOUN issue-281 9 34 of of ADP issue-281 9 35 audit audit NOUN issue-281 9 36 risk risk NOUN issue-281 9 37 . . PUNCT issue-281 10 1 the the DET issue-281 10 2 purpose purpose NOUN issue-281 10 3 of of ADP issue-281 10 4 the the DET issue-281 10 5 research research NOUN issue-281 10 6 is be AUX issue-281 10 7 : : PUNCT issue-281 10 8 analysis analysis NOUN issue-281 10 9 of of ADP issue-281 10 10 the the DET issue-281 10 11 basic basic ADJ issue-281 10 12 models model NOUN issue-281 10 13 of of ADP issue-281 10 14 regulation regulation NOUN issue-281 10 15 of of ADP issue-281 10 16 audit audit NOUN issue-281 10 17 activity activity NOUN issue-281 10 18 aimed aim VERB issue-281 10 19 at at ADP issue-281 10 20 improving improve VERB issue-281 10 21 the the DET issue-281 10 22 legal legal ADJ issue-281 10 23 regulation regulation NOUN issue-281 10 24 of of ADP issue-281 10 25 economic economic ADJ issue-281 10 26 relations relation NOUN issue-281 10 27 in in ADP issue-281 10 28 general general ADJ issue-281 10 29 and and CCONJ issue-281 10 30 subjects subject NOUN issue-281 10 31 of of ADP issue-281 10 32 audit audit NOUN issue-281 10 33 activity activity NOUN issue-281 10 34 in in ADP issue-281 10 35 particular particular ADJ issue-281 10 36 . . PUNCT issue-281 11 1 determination determination NOUN issue-281 11 2 of of ADP issue-281 11 3 expediency expediency NOUN issue-281 11 4 of of ADP issue-281 11 5 implementation implementation NOUN issue-281 11 6 of of ADP issue-281 11 7 public public ADJ issue-281 11 8 oversight oversight NOUN issue-281 11 9 as as ADP issue-281 11 10 monitoring monitoring NOUN issue-281 11 11 of of ADP issue-281 11 12 the the DET issue-281 11 13 process process NOUN issue-281 11 14 of of ADP issue-281 11 15 implementation implementation NOUN issue-281 11 16 of of ADP issue-281 11 17 audit audit NOUN issue-281 11 18 activity activity NOUN issue-281 11 19 in in ADP issue-281 11 20 the the DET issue-281 11 21 context context NOUN issue-281 11 22 of of ADP issue-281 11 23 granting grant VERB issue-281 11 24 the the DET issue-281 11 25 right right NOUN issue-281 11 26 to to PART issue-281 11 27 conduct conduct VERB issue-281 11 28 audit audit NOUN issue-281 11 29 activities activity NOUN issue-281 11 30 to to ADP issue-281 11 31 individuals individual NOUN issue-281 11 32 , , PUNCT issue-281 11 33 implementation implementation NOUN issue-281 11 34 of of ADP issue-281 11 35 standards standard NOUN issue-281 11 36 of of ADP issue-281 11 37 professional professional ADJ issue-281 11 38 ethics ethic NOUN issue-281 11 39 and and CCONJ issue-281 11 40 quality quality NOUN issue-281 11 41 control control NOUN issue-281 11 42 of of ADP issue-281 11 43 audit audit NOUN issue-281 11 44 services service NOUN issue-281 11 45 , , PUNCT issue-281 11 46 permanence permanence NOUN issue-281 11 47 of of ADP issue-281 11 48 education education NOUN issue-281 11 49 and and CCONJ issue-281 11 50 imposing impose VERB issue-281 11 51 sanctions sanction NOUN issue-281 11 52 for for ADP issue-281 11 53 non non ADJ issue-281 11 54 - - NOUN issue-281 11 55 compliance compliance NOUN issue-281 11 56 by by ADP issue-281 11 57 auditors auditor NOUN issue-281 11 58 with with ADP issue-281 11 59 the the DET issue-281 11 60 requirements requirement NOUN issue-281 11 61 of of ADP issue-281 11 62 the the DET issue-281 11 63 current current ADJ issue-281 11 64 legislation legislation NOUN issue-281 11 65 . . PUNCT issue-281 12 1 method method NOUN issue-281 12 2 ( ( PUNCT issue-281 12 3 methodology methodology NOUN issue-281 12 4 ) ) PUNCT issue-281 12 5 . . PUNCT issue-281 13 1 in in ADP issue-281 13 2 the the DET issue-281 13 3 process process NOUN issue-281 13 4 of of ADP issue-281 13 5 research research NOUN issue-281 13 6 , , PUNCT issue-281 13 7 general general ADJ issue-281 13 8 scientific scientific ADJ issue-281 13 9 and and CCONJ issue-281 13 10 special special ADJ issue-281 13 11 methods method NOUN issue-281 13 12 of of ADP issue-281 13 13 scientific scientific ADJ issue-281 13 14 knowledge knowledge NOUN issue-281 13 15 are be AUX issue-281 13 16 used use VERB issue-281 13 17 : : PUNCT issue-281 13 18 abstract abstract ADJ issue-281 13 19 - - PUNCT issue-281 13 20 logical logical ADJ issue-281 13 21 ( ( PUNCT issue-281 13 22 in in ADP issue-281 13 23 the the DET issue-281 13 24 disclosure disclosure NOUN issue-281 13 25 of of ADP issue-281 13 26 theoretical theoretical ADJ issue-281 13 27 and and CCONJ issue-281 13 28 methodological methodological ADJ issue-281 13 29 foundations foundation NOUN issue-281 13 30 of of ADP issue-281 13 31 public public ADJ issue-281 13 32 oversight oversight NOUN issue-281 13 33 ) ) PUNCT issue-281 13 34 ; ; PUNCT issue-281 14 1 synthesis synthesis NOUN issue-281 14 2 and and CCONJ issue-281 14 3 system system NOUN issue-281 14 4 analysis analysis NOUN issue-281 14 5 ( ( PUNCT issue-281 14 6 substantiation substantiation NOUN issue-281 14 7 of of ADP issue-281 14 8 the the DET issue-281 14 9 essential essential ADJ issue-281 14 10 characteristics characteristic NOUN issue-281 14 11 of of ADP issue-281 14 12 the the DET issue-281 14 13 system system NOUN issue-281 14 14 of of ADP issue-281 14 15 public public ADJ issue-281 14 16 oversight oversight NOUN issue-281 14 17 ) ) PUNCT issue-281 14 18 ; ; PUNCT issue-281 14 19 system system NOUN issue-281 14 20 analysis analysis NOUN issue-281 14 21 and and CCONJ issue-281 14 22 theoretical theoretical ADJ issue-281 14 23 generalization generalization NOUN issue-281 14 24 ( ( PUNCT issue-281 14 25 definition definition NOUN issue-281 14 26 of of ADP issue-281 14 27 institutional institutional ADJ issue-281 14 28 prerequisites prerequisite NOUN issue-281 14 29 for for ADP issue-281 14 30 the the DET issue-281 14 31 introduction introduction NOUN issue-281 14 32 of of ADP issue-281 14 33 public public ADJ issue-281 14 34 regulation regulation NOUN issue-281 14 35 in in ADP issue-281 14 36 audit audit NOUN issue-281 14 37 activity activity NOUN issue-281 14 38 ) ) PUNCT issue-281 14 39 ; ; PUNCT issue-281 14 40 logical logical ADJ issue-281 14 41 generalization generalization NOUN issue-281 14 42 ( ( PUNCT issue-281 14 43 to to PART issue-281 14 44 substantiate substantiate VERB issue-281 14 45 approaches approach NOUN issue-281 14 46 and and CCONJ issue-281 14 47 proposals proposal NOUN issue-281 14 48 on on ADP issue-281 14 49 improving improve VERB issue-281 14 50 the the DET issue-281 14 51 ways way NOUN issue-281 14 52 for for ADP issue-281 14 53 ensuring ensure VERB issue-281 14 54 the the DET issue-281 14 55 quality quality NOUN issue-281 14 56 of of ADP issue-281 14 57 audit audit NOUN issue-281 14 58 and and CCONJ issue-281 14 59 optimizing optimize VERB issue-281 14 60 the the DET issue-281 14 61 implementation implementation NOUN issue-281 14 62 process process NOUN issue-281 14 63 of of ADP issue-281 14 64 the the DET issue-281 14 65 public public ADJ issue-281 14 66 oversight oversight NOUN issue-281 14 67 body body NOUN issue-281 14 68 ) ) PUNCT issue-281 14 69 . . PUNCT issue-281 15 1 results result NOUN issue-281 15 2 . . PUNCT issue-281 16 1 according accord VERB issue-281 16 2 to to ADP issue-281 16 3 the the DET issue-281 16 4 results result NOUN issue-281 16 5 of of ADP issue-281 16 6 the the DET issue-281 16 7 study study NOUN issue-281 16 8 , , PUNCT issue-281 16 9 an an DET issue-281 16 10 attempt attempt NOUN issue-281 16 11 is be AUX issue-281 16 12 made make VERB issue-281 16 13 to to PART issue-281 16 14 present present VERB issue-281 16 15 the the DET issue-281 16 16 author author NOUN issue-281 16 17 ’s ’s PART issue-281 16 18 understanding understanding NOUN issue-281 16 19 of of ADP issue-281 16 20 the the DET issue-281 16 21 definition definition NOUN issue-281 16 22 of of ADP issue-281 16 23 “ " PUNCT issue-281 16 24 state state NOUN issue-281 16 25 regulation regulation NOUN issue-281 16 26 ” " PUNCT issue-281 16 27 and and CCONJ issue-281 16 28 “ " PUNCT issue-281 16 29 public public ADJ issue-281 16 30 oversight oversight NOUN issue-281 16 31 ” " PUNCT issue-281 16 32 in in ADP issue-281 16 33 the the DET issue-281 16 34 context context NOUN issue-281 16 35 of of ADP issue-281 16 36 the the DET issue-281 16 37 functioning functioning NOUN issue-281 16 38 of of ADP issue-281 16 39 subjects subject NOUN issue-281 16 40 of of ADP issue-281 16 41 audit audit NOUN issue-281 16 42 activities activity NOUN issue-281 16 43 . . PUNCT issue-281 17 1 the the DET issue-281 17 2 expediency expediency NOUN issue-281 17 3 of of ADP issue-281 17 4 adjusting adjust VERB issue-281 17 5 the the DET issue-281 17 6 vector vector NOUN issue-281 17 7 of of ADP issue-281 17 8 regulatory regulatory ADJ issue-281 17 9 policy policy NOUN issue-281 17 10 regarding regard VERB issue-281 17 11 the the DET issue-281 17 12 implementation implementation NOUN issue-281 17 13 of of ADP issue-281 17 14 international international ADJ issue-281 17 15 standards standard NOUN issue-281 17 16 in in ADP issue-281 17 17 the the DET issue-281 17 18 field field NOUN issue-281 17 19 of of ADP issue-281 17 20 audit audit NOUN issue-281 17 21 and and CCONJ issue-281 17 22 supervision supervision NOUN issue-281 17 23 of of ADP issue-281 17 24 audit audit NOUN issue-281 17 25 activities activity NOUN issue-281 17 26 and and CCONJ issue-281 17 27 quality quality NOUN issue-281 17 28 assurance assurance NOUN issue-281 17 29 of of ADP issue-281 17 30 audit audit NOUN issue-281 17 31 services service NOUN issue-281 17 32 is be AUX issue-281 17 33 determined determine VERB issue-281 17 34 . . PUNCT issue-281 18 1 ways way NOUN issue-281 18 2 and and CCONJ issue-281 18 3 directions direction NOUN issue-281 18 4 for for ADP issue-281 18 5 the the DET issue-281 18 6 implementation implementation NOUN issue-281 18 7 of of ADP issue-281 18 8 the the DET issue-281 18 9 public public ADJ issue-281 18 10 supervision supervision NOUN issue-281 18 11 body body NOUN issue-281 18 12 in in ADP issue-281 18 13 the the DET issue-281 18 14 audit audit NOUN issue-281 18 15 system system NOUN issue-281 18 16 of of ADP issue-281 18 17 ukraine ukraine NOUN issue-281 18 18 are be AUX issue-281 18 19 outlined outline VERB issue-281 18 20 . . PUNCT issue-281 19 1 improvement improvement NOUN issue-281 19 2 of of ADP issue-281 19 3 the the DET issue-281 19 4 financing financing NOUN issue-281 19 5 model model NOUN issue-281 19 6 of of ADP issue-281 19 7 the the DET issue-281 19 8 public public ADJ issue-281 19 9 oversight oversight NOUN issue-281 19 10 body body NOUN issue-281 19 11 with with ADP issue-281 19 12 the the DET issue-281 19 13 purpose purpose NOUN issue-281 19 14 of of ADP issue-281 19 15 minimization minimization NOUN issue-281 19 16 of of ADP issue-281 19 17 corruption corruption NOUN issue-281 19 18 levers lever NOUN issue-281 19 19 of of ADP issue-281 19 20 influence influence NOUN issue-281 19 21 is be AUX issue-281 19 22 proposed propose VERB issue-281 19 23 . . PUNCT issue-281 20 1 practical practical ADJ issue-281 20 2 implications implication NOUN issue-281 20 3 . . PUNCT issue-281 21 1 taking take VERB issue-281 21 2 into into ADP issue-281 21 3 account account NOUN issue-281 21 4 the the DET issue-281 21 5 results result NOUN issue-281 21 6 of of ADP issue-281 21 7 the the DET issue-281 21 8 study study NOUN issue-281 21 9 , , PUNCT issue-281 21 10 it it PRON issue-281 21 11 is be AUX issue-281 21 12 proposed propose VERB issue-281 21 13 to to PART issue-281 21 14 provide provide VERB issue-281 21 15 in in ADP issue-281 21 16 the the DET issue-281 21 17 budget budget NOUN issue-281 21 18 code code NOUN issue-281 21 19 of of ADP issue-281 21 20 ukraine ukraine PROPN issue-281 21 21 and and CCONJ issue-281 21 22 the the DET issue-281 21 23 law law NOUN issue-281 21 24 of of ADP issue-281 21 25 ukraine ukraine NOUN issue-281 21 26 “ " PUNCT issue-281 21 27 on on ADP issue-281 21 28 state state NOUN issue-281 21 29 budget budget NOUN issue-281 21 30 for for ADP issue-281 21 31 the the DET issue-281 21 32 current current ADJ issue-281 21 33 year year NOUN issue-281 21 34 ” " PUNCT issue-281 21 35 a a DET issue-281 21 36 separate separate ADJ issue-281 21 37 article article NOUN issue-281 21 38 on on ADP issue-281 21 39 the the DET issue-281 21 40 costs cost NOUN issue-281 21 41 of of ADP issue-281 21 42 partial partial ADJ issue-281 21 43 financing financing NOUN issue-281 21 44 of of ADP issue-281 21 45 the the DET issue-281 21 46 public public ADJ issue-281 21 47 audit audit NOUN issue-281 21 48 oversight oversight NOUN issue-281 21 49 board board NOUN issue-281 21 50 . . PUNCT issue-281 22 1 this this PRON issue-281 22 2 , , PUNCT issue-281 22 3 a a PRON issue-281 22 4 priori priori X issue-281 22 5 , , PUNCT issue-281 22 6 will will AUX issue-281 22 7 reduce reduce VERB issue-281 22 8 the the DET issue-281 22 9 corruption corruption NOUN issue-281 22 10 component component NOUN issue-281 22 11 of of ADP issue-281 22 12 its its PRON issue-281 22 13 activities activity NOUN issue-281 22 14 and and CCONJ issue-281 22 15 , , PUNCT issue-281 22 16 accordingly accordingly ADV issue-281 22 17 , , PUNCT issue-281 22 18 minimize minimize VERB issue-281 22 19 corruption corruption NOUN issue-281 22 20 risks risk NOUN issue-281 22 21 . . PUNCT issue-281 23 1 value value NOUN issue-281 23 2 / / SYM issue-281 23 3 originality originality NOUN issue-281 23 4 . . PUNCT issue-281 24 1 for for ADP issue-281 24 2 the the DET issue-281 24 3 first first ADJ issue-281 24 4 time time NOUN issue-281 24 5 , , PUNCT issue-281 24 6 it it PRON issue-281 24 7 is be AUX issue-281 24 8 proposed propose VERB issue-281 24 9 to to PART issue-281 24 10 change change VERB issue-281 24 11 the the DET issue-281 24 12 structural structural ADJ issue-281 24 13 component component NOUN issue-281 24 14 of of ADP issue-281 24 15 the the DET issue-281 24 16 financing financing NOUN issue-281 24 17 model model NOUN issue-281 24 18 of of ADP issue-281 24 19 the the DET issue-281 24 20 public public ADJ issue-281 24 21 audit audit NOUN issue-281 24 22 oversight oversight NOUN issue-281 24 23 board board NOUN issue-281 24 24 and and CCONJ issue-281 24 25 the the DET issue-281 24 26 relevant relevant ADJ issue-281 24 27 legislative legislative ADJ issue-281 24 28 proposals proposal NOUN issue-281 24 29 on on ADP issue-281 24 30 clarifying clarify VERB issue-281 24 31 and and CCONJ issue-281 24 32 adjusting adjust VERB issue-281 24 33 the the DET issue-281 24 34 statutes statute NOUN issue-281 24 35 of of ADP issue-281 24 36 the the DET issue-281 24 37 current current ADJ issue-281 24 38 legislation legislation NOUN issue-281 24 39 of of ADP issue-281 24 40 ukraine ukraine NOUN issue-281 24 41 . . PUNCT issue-281 25 1 key key ADJ issue-281 25 2 words word NOUN issue-281 25 3 : : PUNCT issue-281 25 4 audit audit NOUN issue-281 25 5 activities activity NOUN issue-281 25 6 , , PUNCT issue-281 25 7 state state NOUN issue-281 25 8 regulation regulation NOUN issue-281 25 9 , , PUNCT issue-281 25 10 public public ADJ issue-281 25 11 oversight oversight NOUN issue-281 25 12 , , PUNCT issue-281 25 13 stability stability NOUN issue-281 25 14 , , PUNCT issue-281 25 15 systemic systemic ADJ issue-281 25 16 risks risk NOUN issue-281 25 17 . . PUNCT issue-281 26 1 jel jel PROPN issue-281 26 2 classification classification PROPN issue-281 26 3 : : PUNCT issue-281 26 4 м40 м40 PROPN issue-281 26 5 , , PUNCT issue-281 26 6 m42 m42 PROPN issue-281 26 7 , , PUNCT issue-281 26 8 m48 m48 PROPN issue-281 26 9 baltic baltic PROPN issue-281 26 10 journal journal PROPN issue-281 26 11 of of ADP issue-281 26 12 economic economic ADJ issue-281 26 13 studies study NOUN issue-281 26 14 171 171 NUM issue-281 26 15 vol vol NOUN issue-281 26 16 . . PUNCT issue-281 27 1 3 3 NUM issue-281 27 2 , , PUNCT issue-281 27 3 no no INTJ issue-281 27 4 . . NOUN issue-281 27 5 5 5 NUM issue-281 27 6 , , PUNCT issue-281 27 7 2017 2017 NUM issue-281 27 8 1 1 NUM issue-281 27 9 . . PUNCT issue-281 27 10 introduction introduction NOUN issue-281 27 11 in in ADP issue-281 27 12 today today NOUN issue-281 27 13 ’s ’s PART issue-281 27 14 conditions condition NOUN issue-281 27 15 of of ADP issue-281 27 16 ukraine ukraine NOUN issue-281 27 17 ’s ’s PART issue-281 27 18 integration integration NOUN issue-281 27 19 into into ADP issue-281 27 20 the the DET issue-281 27 21 global global ADJ issue-281 27 22 financial financial ADJ issue-281 27 23 space space NOUN issue-281 27 24 , , PUNCT issue-281 27 25 the the DET issue-281 27 26 reform reform NOUN issue-281 27 27 of of ADP issue-281 27 28 the the DET issue-281 27 29 audit audit NOUN issue-281 27 30 system system NOUN issue-281 27 31 is be AUX issue-281 27 32 one one NUM issue-281 27 33 of of ADP issue-281 27 34 the the DET issue-281 27 35 urgent urgent ADJ issue-281 27 36 needs need NOUN issue-281 27 37 . . PUNCT issue-281 28 1 unification unification NOUN issue-281 28 2 and and CCONJ issue-281 28 3 standardization standardization NOUN issue-281 28 4 of of ADP issue-281 28 5 the the DET issue-281 28 6 methodology methodology NOUN issue-281 28 7 for for ADP issue-281 28 8 providing provide VERB issue-281 28 9 audit audit NOUN issue-281 28 10 services service NOUN issue-281 28 11 will will AUX issue-281 28 12 facilitate facilitate VERB issue-281 28 13 the the DET issue-281 28 14 entrance entrance NOUN issue-281 28 15 of of ADP issue-281 28 16 ukrainian ukrainian ADJ issue-281 28 17 audit audit NOUN issue-281 28 18 entities entity NOUN issue-281 28 19 to to ADP issue-281 28 20 the the DET issue-281 28 21 global global ADJ issue-281 28 22 audit audit NOUN issue-281 28 23 market market NOUN issue-281 28 24 and and CCONJ issue-281 28 25 increase increase VERB issue-281 28 26 the the DET issue-281 28 27 level level NOUN issue-281 28 28 of of ADP issue-281 28 29 their their PRON issue-281 28 30 competitiveness competitiveness NOUN issue-281 28 31 . . PUNCT issue-281 29 1 a a DET issue-281 29 2 prerequisite prerequisite NOUN issue-281 29 3 for for ADP issue-281 29 4 changes change NOUN issue-281 29 5 in in ADP issue-281 29 6 the the DET issue-281 29 7 audit audit NOUN issue-281 29 8 field field NOUN issue-281 29 9 is be AUX issue-281 29 10 the the DET issue-281 29 11 study study NOUN issue-281 29 12 of of ADP issue-281 29 13 foreign foreign ADJ issue-281 29 14 practices practice NOUN issue-281 29 15 in in ADP issue-281 29 16 regulating regulate VERB issue-281 29 17 audit audit NOUN issue-281 29 18 activity activity NOUN issue-281 29 19 in in ADP issue-281 29 20 leading lead VERB issue-281 29 21 countries country NOUN issue-281 29 22 . . PUNCT issue-281 30 1 in in ADP issue-281 30 2 different different ADJ issue-281 30 3 countries country NOUN issue-281 30 4 of of ADP issue-281 30 5 the the DET issue-281 30 6 world world NOUN issue-281 30 7 , , PUNCT issue-281 30 8 its its PRON issue-281 30 9 own own ADJ issue-281 30 10 system system NOUN issue-281 30 11 of of ADP issue-281 30 12 organization organization NOUN issue-281 30 13 and and CCONJ issue-281 30 14 regulation regulation NOUN issue-281 30 15 of of ADP issue-281 30 16 audit audit NOUN issue-281 30 17 activity activity NOUN issue-281 30 18 is be AUX issue-281 30 19 introduced introduce VERB issue-281 30 20 , , PUNCT issue-281 30 21 but but CCONJ issue-281 30 22 its its PRON issue-281 30 23 professional professional ADJ issue-281 30 24 regulation regulation NOUN issue-281 30 25 and and CCONJ issue-281 30 26 principles principle NOUN issue-281 30 27 of of ADP issue-281 30 28 conduct conduct NOUN issue-281 30 29 are be AUX issue-281 30 30 the the DET issue-281 30 31 same same ADJ issue-281 30 32 in in ADP issue-281 30 33 the the DET issue-281 30 34 vast vast ADJ issue-281 30 35 majority majority NOUN issue-281 30 36 of of ADP issue-281 30 37 market market NOUN issue-281 30 38 economies economy NOUN issue-281 30 39 . . PUNCT issue-281 31 1 the the DET issue-281 31 2 regulation regulation NOUN issue-281 31 3 of of ADP issue-281 31 4 audit audit NOUN issue-281 31 5 activity activity NOUN issue-281 31 6 is be AUX issue-281 31 7 to to PART issue-281 31 8 coordinate coordinate VERB issue-281 31 9 direct direct ADJ issue-281 31 10 and and CCONJ issue-281 31 11 indirect indirect ADJ issue-281 31 12 actions action NOUN issue-281 31 13 aimed aim VERB issue-281 31 14 at at ADP issue-281 31 15 the the DET issue-281 31 16 subject subject NOUN issue-281 31 17 of of ADP issue-281 31 18 audit audit NOUN issue-281 31 19 activity activity NOUN issue-281 31 20 with with ADP issue-281 31 21 the the DET issue-281 31 22 purpose purpose NOUN issue-281 31 23 of of ADP issue-281 31 24 ensuring ensure VERB issue-281 31 25 the the DET issue-281 31 26 quality quality NOUN issue-281 31 27 of of ADP issue-281 31 28 audit audit NOUN issue-281 31 29 services service NOUN issue-281 31 30 and and CCONJ issue-281 31 31 minimizing minimize VERB issue-281 31 32 the the DET issue-281 31 33 level level NOUN issue-281 31 34 of of ADP issue-281 31 35 audit audit NOUN issue-281 31 36 risk risk NOUN issue-281 31 37 . . PUNCT issue-281 32 1 one one NUM issue-281 32 2 of of ADP issue-281 32 3 the the DET issue-281 32 4 most most ADV issue-281 32 5 significant significant ADJ issue-281 32 6 problems problem NOUN issue-281 32 7 of of ADP issue-281 32 8 the the DET issue-281 32 9 present present NOUN issue-281 32 10 is be AUX issue-281 32 11 the the DET issue-281 32 12 identification identification NOUN issue-281 32 13 of of ADP issue-281 32 14 features feature NOUN issue-281 32 15 of of ADP issue-281 32 16 the the DET issue-281 32 17 audit audit NOUN issue-281 32 18 regulation regulation NOUN issue-281 32 19 since since SCONJ issue-281 32 20 the the DET issue-281 32 21 functioning functioning NOUN issue-281 32 22 of of ADP issue-281 32 23 the the DET issue-281 32 24 audit audit NOUN issue-281 32 25 activity activity NOUN issue-281 32 26 on on ADP issue-281 32 27 the the DET issue-281 32 28 basis basis NOUN issue-281 32 29 of of ADP issue-281 32 30 ukrainian ukrainian ADJ issue-281 32 31 self self NOUN issue-281 32 32 - - PUNCT issue-281 32 33 regulation regulation NOUN issue-281 32 34 is be AUX issue-281 32 35 not not PART issue-281 32 36 sufficiently sufficiently ADV issue-281 32 37 effective effective ADJ issue-281 32 38 . . PUNCT issue-281 33 1 domestic domestic ADJ issue-281 33 2 auditing auditing NOUN issue-281 33 3 firms firm NOUN issue-281 33 4 work work VERB issue-281 33 5 only only ADV issue-281 33 6 in in ADP issue-281 33 7 the the DET issue-281 33 8 state state NOUN issue-281 33 9 field field NOUN issue-281 33 10 and and CCONJ issue-281 33 11 have have VERB issue-281 33 12 no no DET issue-281 33 13 access access NOUN issue-281 33 14 to to ADP issue-281 33 15 the the DET issue-281 33 16 international international ADJ issue-281 33 17 audit audit NOUN issue-281 33 18 market market NOUN issue-281 33 19 . . PUNCT issue-281 34 1 2 2 X issue-281 34 2 . . NUM issue-281 34 3 models model NOUN issue-281 34 4 of of ADP issue-281 34 5 regulation regulation NOUN issue-281 34 6 of of ADP issue-281 34 7 audit audit NOUN issue-281 34 8 activity activity NOUN issue-281 34 9 the the DET issue-281 34 10 specifics specific NOUN issue-281 34 11 of of ADP issue-281 34 12 the the DET issue-281 34 13 organization organization NOUN issue-281 34 14 of of ADP issue-281 34 15 audit audit NOUN issue-281 34 16 activity activity NOUN issue-281 34 17 in in ADP issue-281 34 18 different different ADJ issue-281 34 19 countries country NOUN issue-281 34 20 are be AUX issue-281 34 21 manifested manifest VERB issue-281 34 22 in in ADP issue-281 34 23 the the DET issue-281 34 24 degree degree NOUN issue-281 34 25 of of ADP issue-281 34 26 power power NOUN issue-281 34 27 interference interference NOUN issue-281 34 28 and and CCONJ issue-281 34 29 control control NOUN issue-281 34 30 over over ADP issue-281 34 31 the the DET issue-281 34 32 operation operation NOUN issue-281 34 33 of of ADP issue-281 34 34 auditors auditor NOUN issue-281 34 35 ( ( PUNCT issue-281 34 36 bondar bondar NOUN issue-281 34 37 , , PUNCT issue-281 34 38 2016 2016 NUM issue-281 34 39 ) ) PUNCT issue-281 34 40 . . PUNCT issue-281 35 1 on on ADP issue-281 35 2 the the DET issue-281 35 3 basis basis NOUN issue-281 35 4 of of ADP issue-281 35 5 content content ADJ issue-281 35 6 analysis analysis NOUN issue-281 35 7 conducted conduct VERB issue-281 35 8 , , PUNCT issue-281 35 9 three three NUM issue-281 35 10 basic basic ADJ issue-281 35 11 models model NOUN issue-281 35 12 of of ADP issue-281 35 13 audit audit NOUN issue-281 35 14 activity activity NOUN issue-281 35 15 regulation regulation NOUN issue-281 35 16 are be AUX issue-281 35 17 outlined outline VERB issue-281 35 18 : : PUNCT issue-281 35 19 1 1 X issue-281 35 20 ) ) PUNCT issue-281 35 21 state state NOUN issue-281 35 22 regulation regulation NOUN issue-281 35 23 ; ; PUNCT issue-281 35 24 2 2 X issue-281 35 25 ) ) PUNCT issue-281 35 26 self self NOUN issue-281 35 27 - - PUNCT issue-281 35 28 regulation regulation NOUN issue-281 35 29 ; ; PUNCT issue-281 35 30 3 3 X issue-281 35 31 ) ) PUNCT issue-281 35 32 public public ADJ issue-281 35 33 oversight oversight NOUN issue-281 35 34 . . PUNCT issue-281 36 1 state state NOUN issue-281 36 2 regulatory regulatory ADJ issue-281 36 3 policy policy NOUN issue-281 36 4 in in ADP issue-281 36 5 the the DET issue-281 36 6 field field NOUN issue-281 36 7 of of ADP issue-281 36 8 economic economic ADJ issue-281 36 9 activity activity NOUN issue-281 36 10     SPACE issue-281 36 11 – – PUNCT issue-281 36 12 direction direction NOUN issue-281 36 13 of of ADP issue-281 36 14 state state NOUN issue-281 36 15 policy policy NOUN issue-281 36 16 aimed aim VERB issue-281 36 17 at at ADP issue-281 36 18 improving improve VERB issue-281 36 19 the the DET issue-281 36 20 legal legal ADJ issue-281 36 21 regulation regulation NOUN issue-281 36 22 of of ADP issue-281 36 23 economic economic ADJ issue-281 36 24 relations relation NOUN issue-281 36 25 , , PUNCT issue-281 36 26 as as ADV issue-281 36 27 well well ADV issue-281 36 28 as as ADP issue-281 36 29 administrative administrative ADJ issue-281 36 30 relations relation NOUN issue-281 36 31 between between ADP issue-281 36 32 regulators regulator NOUN issue-281 36 33 or or CCONJ issue-281 36 34 other other ADJ issue-281 36 35 state state NOUN issue-281 36 36 authorities authority NOUN issue-281 36 37 and and CCONJ issue-281 36 38 economic economic ADJ issue-281 36 39 entities entity NOUN issue-281 36 40 , , PUNCT issue-281 36 41 preventing prevent VERB issue-281 36 42 the the DET issue-281 36 43 adoption adoption NOUN issue-281 36 44 of of ADP issue-281 36 45 economically economically ADV issue-281 36 46 inappropriate inappropriate ADJ issue-281 36 47 and and CCONJ issue-281 36 48 ineffective ineffective ADJ issue-281 36 49 regulatory regulatory ADJ issue-281 36 50 acts act NOUN issue-281 36 51 , , PUNCT issue-281 36 52 reducing reduce VERB issue-281 36 53 state state NOUN issue-281 36 54 interference interference NOUN issue-281 36 55 in in ADP issue-281 36 56 the the DET issue-281 36 57 activities activity NOUN issue-281 36 58 of of ADP issue-281 36 59 business business NOUN issue-281 36 60 entities entity NOUN issue-281 36 61 , , PUNCT issue-281 36 62 and and CCONJ issue-281 36 63 eliminating eliminate VERB issue-281 36 64 obstacles obstacle NOUN issue-281 36 65 to to ADP issue-281 36 66 the the DET issue-281 36 67 development development NOUN issue-281 36 68 of of ADP issue-281 36 69 economic economic ADJ issue-281 36 70 activities activity NOUN issue-281 36 71 carried carry VERB issue-281 36 72 out out ADP issue-281 36 73 within within ADP issue-281 36 74 , , PUNCT issue-281 36 75 in in ADP issue-281 36 76 the the DET issue-281 36 77 order order NOUN issue-281 36 78 and and CCONJ issue-281 36 79 in in ADP issue-281 36 80 the the DET issue-281 36 81 manner manner NOUN issue-281 36 82 established establish VERB issue-281 36 83 by by ADP issue-281 36 84 the the DET issue-281 36 85 constitution constitution NOUN issue-281 36 86 and and CCONJ issue-281 36 87 laws law NOUN issue-281 36 88 of of ADP issue-281 36 89 ukraine ukraine NOUN issue-281 36 90 ( ( PUNCT issue-281 36 91 verkhovna verkhovna VERB issue-281 36 92 rada rada PROPN issue-281 36 93 of of ADP issue-281 36 94 ukraine ukraine PROPN issue-281 36 95 , , PUNCT issue-281 36 96 2003 2003 NUM issue-281 36 97 ) ) PUNCT issue-281 36 98 . . PUNCT issue-281 37 1 in in ADP issue-281 37 2 the the DET issue-281 37 3 context context NOUN issue-281 37 4 of of ADP issue-281 37 5 this this DET issue-281 37 6 study study NOUN issue-281 37 7 , , PUNCT issue-281 37 8 “ " PUNCT issue-281 37 9 state state NOUN issue-281 37 10 regulation regulation NOUN issue-281 37 11 of of ADP issue-281 37 12 audit audit NOUN issue-281 37 13 activity activity NOUN issue-281 37 14 ” " PUNCT issue-281 37 15 is be AUX issue-281 37 16 interpreted interpret VERB issue-281 37 17 as as ADP issue-281 37 18 a a DET issue-281 37 19 system system NOUN issue-281 37 20 of of ADP issue-281 37 21 measures measure NOUN issue-281 37 22 carried carry VERB issue-281 37 23 out out ADP issue-281 37 24 by by ADP issue-281 37 25 the the DET issue-281 37 26 state state NOUN issue-281 37 27 on on ADP issue-281 37 28 behalf behalf NOUN issue-281 37 29 of of ADP issue-281 37 30 its its PRON issue-281 37 31 authorized authorize VERB issue-281 37 32 bodies body NOUN issue-281 37 33 and and CCONJ issue-281 37 34 officials official NOUN issue-281 37 35 with with ADP issue-281 37 36 a a DET issue-281 37 37 view view NOUN issue-281 37 38 to to PART issue-281 37 39 purposefully purposefully ADV issue-281 37 40 influencing influence VERB issue-281 37 41 the the DET issue-281 37 42 behaviour behaviour NOUN issue-281 37 43 of of ADP issue-281 37 44 auditors auditor NOUN issue-281 37 45 in in ADP issue-281 37 46 relation relation NOUN issue-281 37 47 to to ADP issue-281 37 48 the the DET issue-281 37 49 systematization systematization NOUN issue-281 37 50 of of ADP issue-281 37 51 activities activity NOUN issue-281 37 52 , , PUNCT issue-281 37 53 quality quality NOUN issue-281 37 54 assurance assurance NOUN issue-281 37 55 and and CCONJ issue-281 37 56 control control NOUN issue-281 37 57 , , PUNCT issue-281 37 58 and and CCONJ issue-281 37 59 the the DET issue-281 37 60 receipt receipt NOUN issue-281 37 61 of of ADP issue-281 37 62 scheduled schedule VERB issue-281 37 63 results result NOUN issue-281 37 64 . . PUNCT issue-281 38 1 the the DET issue-281 38 2 purpose purpose NOUN issue-281 38 3 of of ADP issue-281 38 4 state state NOUN issue-281 38 5 regulation regulation NOUN issue-281 38 6 of of ADP issue-281 38 7 audit audit NOUN issue-281 38 8 activity activity NOUN issue-281 38 9 is be AUX issue-281 38 10 : : PUNCT issue-281 38 11 1 1 X issue-281 38 12 ) ) PUNCT issue-281 38 13 implementation implementation NOUN issue-281 38 14 of of ADP issue-281 38 15 the the DET issue-281 38 16 state state NOUN issue-281 38 17 unified unified ADJ issue-281 38 18 audit audit NOUN issue-281 38 19 policy policy NOUN issue-281 38 20 ; ; PUNCT issue-281 38 21 2 2 X issue-281 38 22 ) ) PUNCT issue-281 38 23 protection protection NOUN issue-281 38 24 of of ADP issue-281 38 25 interests interest NOUN issue-281 38 26 of of ADP issue-281 38 27 participants participant NOUN issue-281 38 28 in in ADP issue-281 38 29 the the DET issue-281 38 30 market market NOUN issue-281 38 31 for for ADP issue-281 38 32 audit audit NOUN issue-281 38 33 services service NOUN issue-281 38 34 ; ; PUNCT issue-281 38 35 3 3 X issue-281 38 36 ) ) PUNCT issue-281 38 37 creation creation NOUN issue-281 38 38 of of ADP issue-281 38 39 favourable favourable ADJ issue-281 38 40 conditions condition NOUN issue-281 38 41 for for ADP issue-281 38 42 the the DET issue-281 38 43 development development NOUN issue-281 38 44 of of ADP issue-281 38 45 audit audit NOUN issue-281 38 46 activity activity NOUN issue-281 38 47 ; ; PUNCT issue-281 38 48 4 4 X issue-281 38 49 ) ) PUNCT issue-281 38 50 ensuring ensure VERB issue-281 38 51 equal equal ADJ issue-281 38 52 access access NOUN issue-281 38 53 to to ADP issue-281 38 54 the the DET issue-281 38 55 market market NOUN issue-281 38 56 ; ; PUNCT issue-281 38 57 5 5 X issue-281 38 58 ) ) PUNCT issue-281 38 59 the the DET issue-281 38 60 equality equality NOUN issue-281 38 61 of of ADP issue-281 38 62 rights right NOUN issue-281 38 63 of of ADP issue-281 38 64 participants participant NOUN issue-281 38 65 in in ADP issue-281 38 66 the the DET issue-281 38 67 market market NOUN issue-281 38 68 for for ADP issue-281 38 69 audit audit NOUN issue-281 38 70 services service NOUN issue-281 38 71 and and CCONJ issue-281 38 72 their their PRON issue-281 38 73 observance observance NOUN issue-281 38 74 of of ADP issue-281 38 75 requirements requirement NOUN issue-281 38 76 of of ADP issue-281 38 77 the the DET issue-281 38 78 current current ADJ issue-281 38 79 legislation legislation NOUN issue-281 38 80 ; ; PUNCT issue-281 38 81 6 6 NUM issue-281 38 82 ) ) PUNCT issue-281 38 83 supervision supervision NOUN issue-281 38 84 over over ADP issue-281 38 85 transparency transparency NOUN issue-281 38 86 and and CCONJ issue-281 38 87 openness openness NOUN issue-281 38 88 of of ADP issue-281 38 89 activities activity NOUN issue-281 38 90 ; ; PUNCT issue-281 38 91 promoting promote VERB issue-281 38 92 integration integration NOUN issue-281 38 93 into into ADP issue-281 38 94 the the DET issue-281 38 95 world world NOUN issue-281 38 96 audit audit NOUN issue-281 38 97 space space NOUN issue-281 38 98 . . PUNCT issue-281 39 1 self self NOUN issue-281 39 2 - - PUNCT issue-281 39 3 regulation regulation NOUN issue-281 39 4 of of ADP issue-281 39 5 audit audit NOUN issue-281 39 6 activity activity NOUN issue-281 39 7     SPACE issue-281 39 8 – – PUNCT issue-281 39 9 a a DET issue-281 39 10 kind kind NOUN issue-281 39 11 of of ADP issue-281 39 12 control control NOUN issue-281 39 13 , , PUNCT issue-281 39 14 which which PRON issue-281 39 15 is be AUX issue-281 39 16 aimed aim VERB issue-281 39 17 at at ADP issue-281 39 18 coordinating coordinate VERB issue-281 39 19 the the DET issue-281 39 20 activities activity NOUN issue-281 39 21 of of ADP issue-281 39 22 professional professional ADJ issue-281 39 23 auditors auditor NOUN issue-281 39 24 , , PUNCT issue-281 39 25 monitoring monitor VERB issue-281 39 26 the the DET issue-281 39 27 efficiency efficiency NOUN issue-281 39 28 and and CCONJ issue-281 39 29 quality quality NOUN issue-281 39 30 of of ADP issue-281 39 31 services service NOUN issue-281 39 32 rendered render VERB issue-281 39 33 , , PUNCT issue-281 39 34 and and CCONJ issue-281 39 35 protecting protect VERB issue-281 39 36 the the DET issue-281 39 37 interests interest NOUN issue-281 39 38 of of ADP issue-281 39 39 consumers consumer NOUN issue-281 39 40 . . PUNCT issue-281 40 1 if if SCONJ issue-281 40 2 to to PART issue-281 40 3 adhere adhere VERB issue-281 40 4 to to ADP issue-281 40 5 the the DET issue-281 40 6 “ " PUNCT issue-281 40 7 letter letter NOUN issue-281 40 8 of of ADP issue-281 40 9 the the DET issue-281 40 10 law law NOUN issue-281 40 11 ” " PUNCT issue-281 40 12 , , PUNCT issue-281 40 13 in in ADP issue-281 40 14 ukraine ukraine ADJ issue-281 40 15 audit audit NOUN issue-281 40 16 activity activity NOUN issue-281 40 17 is be AUX issue-281 40 18 carried carry VERB issue-281 40 19 out out ADP issue-281 40 20 on on ADP issue-281 40 21 the the DET issue-281 40 22 basis basis NOUN issue-281 40 23 of of ADP issue-281 40 24 self self NOUN issue-281 40 25 - - PUNCT issue-281 40 26 regulation regulation NOUN issue-281 40 27 , , PUNCT issue-281 40 28 since since SCONJ issue-281 40 29 regulatory regulatory ADJ issue-281 40 30 functions function NOUN issue-281 40 31 in in ADP issue-281 40 32 the the DET issue-281 40 33 field field NOUN issue-281 40 34 of of ADP issue-281 40 35 the the DET issue-281 40 36 audit audit NOUN issue-281 40 37 are be AUX issue-281 40 38 entrusted entrust VERB issue-281 40 39 to to ADP issue-281 40 40 the the DET issue-281 40 41 audit audit NOUN issue-281 40 42 chamber chamber NOUN issue-281 40 43 of of ADP issue-281 40 44 ukraine ukraine PROPN issue-281 40 45 . . PUNCT issue-281 41 1 according accord VERB issue-281 41 2 to to ADP issue-281 41 3 requirements requirement NOUN issue-281 41 4 of of ADP issue-281 41 5 the the DET issue-281 41 6 law law NOUN issue-281 41 7 of of ADP issue-281 41 8 ukraine ukraine NOUN issue-281 41 9 “ " PUNCT issue-281 41 10 on on ADP issue-281 41 11 auditing auditing NOUN issue-281 41 12 activity activity NOUN issue-281 41 13 ” " PUNCT issue-281 41 14 , , PUNCT issue-281 41 15 the the DET issue-281 41 16 audit audit NOUN issue-281 41 17 chamber chamber NOUN issue-281 41 18 of of ADP issue-281 41 19 ukraine ukraine PROPN issue-281 41 20 is be AUX issue-281 41 21 an an DET issue-281 41 22 independent independent ADJ issue-281 41 23 body body NOUN issue-281 41 24 ; ; PUNCT issue-281 41 25 a a DET issue-281 41 26 non non ADJ issue-281 41 27 - - ADJ issue-281 41 28 profit profit ADJ issue-281 41 29 organization organization NOUN issue-281 41 30 formed form VERB issue-281 41 31 on on ADP issue-281 41 32 a a DET issue-281 41 33 parity parity NOUN issue-281 41 34 basis basis NOUN issue-281 41 35 by by ADP issue-281 41 36 delegation delegation NOUN issue-281 41 37 to to ADP issue-281 41 38 its its PRON issue-281 41 39 members member NOUN issue-281 41 40 of of ADP issue-281 41 41 auditors auditor NOUN issue-281 41 42 and and CCONJ issue-281 41 43 representatives representative NOUN issue-281 41 44 of of ADP issue-281 41 45 state state NOUN issue-281 41 46 bodies body NOUN issue-281 41 47 ( ( PUNCT issue-281 41 48 verkhovna verkhovna VERB issue-281 41 49 rada rada PROPN issue-281 41 50 of of ADP issue-281 41 51 ukraine ukraine PROPN issue-281 41 52 , , PUNCT issue-281 41 53 1993 1993 NUM issue-281 41 54 ) ) PUNCT issue-281 41 55 . . PUNCT issue-281 42 1 however however ADV issue-281 42 2 , , PUNCT issue-281 42 3 in in ADP issue-281 42 4 our our PRON issue-281 42 5 opinion opinion NOUN issue-281 42 6 , , PUNCT issue-281 42 7 the the DET issue-281 42 8 selfregulation selfregulation NOUN issue-281 42 9 of of ADP issue-281 42 10 the the DET issue-281 42 11 audit audit NOUN issue-281 42 12 is be AUX issue-281 42 13 rather rather ADV issue-281 42 14 dubious dubious ADJ issue-281 42 15 , , PUNCT issue-281 42 16 because because SCONJ issue-281 42 17 the the DET issue-281 42 18 presence presence NOUN issue-281 42 19 in in ADP issue-281 42 20 the the DET issue-281 42 21 acu acu NOUN issue-281 42 22 of of ADP issue-281 42 23 ten ten NUM issue-281 42 24 representatives representative NOUN issue-281 42 25 of of ADP issue-281 42 26 public public ADJ issue-281 42 27 authorities authority NOUN issue-281 42 28 , , PUNCT issue-281 42 29 in in ADP issue-281 42 30 addition addition NOUN issue-281 42 31 to to ADP issue-281 42 32 the the DET issue-281 42 33 auditors auditor NOUN issue-281 42 34 ’ ’ PART issue-281 42 35 representatives representative NOUN issue-281 42 36 , , PUNCT issue-281 42 37 indicates indicate VERB issue-281 42 38 a a DET issue-281 42 39 mixed mixed ADJ issue-281 42 40 model model NOUN issue-281 42 41 of of ADP issue-281 42 42 regulation regulation NOUN issue-281 42 43 . . PUNCT issue-281 43 1 in in ADP issue-281 43 2 fact fact NOUN issue-281 43 3 , , PUNCT issue-281 43 4 the the DET issue-281 43 5 domestic domestic ADJ issue-281 43 6 audit audit NOUN issue-281 43 7 existed exist VERB issue-281 43 8 only only ADV issue-281 43 9 at at ADP issue-281 43 10 the the DET issue-281 43 11 state state NOUN issue-281 43 12 level level NOUN issue-281 43 13 , , PUNCT issue-281 43 14 locally locally ADV issue-281 43 15 from from ADP issue-281 43 16 the the DET issue-281 43 17 world world NOUN issue-281 43 18 community community NOUN issue-281 43 19 , , PUNCT issue-281 43 20 because because SCONJ issue-281 43 21 ukraine ukraine NOUN issue-281 43 22 is be AUX issue-281 43 23 not not PART issue-281 43 24 a a DET issue-281 43 25 part part NOUN issue-281 43 26 of of ADP issue-281 43 27 the the DET issue-281 43 28 states state NOUN issue-281 43 29 whose whose DET issue-281 43 30 audit audit NOUN issue-281 43 31 services service NOUN issue-281 43 32 are be AUX issue-281 43 33 recognized recognize VERB issue-281 43 34 on on ADP issue-281 43 35 the the DET issue-281 43 36 european european ADJ issue-281 43 37 market market NOUN issue-281 43 38 . . PUNCT issue-281 44 1 the the DET issue-281 44 2 most most ADV issue-281 44 3 common common ADJ issue-281 44 4 type type NOUN issue-281 44 5 of of ADP issue-281 44 6 regulation regulation NOUN issue-281 44 7 is be AUX issue-281 44 8 the the DET issue-281 44 9 combination combination NOUN issue-281 44 10 of of ADP issue-281 44 11 external external ADJ issue-281 44 12 regulation regulation NOUN issue-281 44 13 and and CCONJ issue-281 44 14 self self NOUN issue-281 44 15 - - PUNCT issue-281 44 16 regulation regulation NOUN issue-281 44 17 , , PUNCT issue-281 44 18 driven drive VERB issue-281 44 19 by by ADP issue-281 44 20 the the DET issue-281 44 21 common common ADJ issue-281 44 22 goals goal NOUN issue-281 44 23 of of ADP issue-281 44 24 the the DET issue-281 44 25 state state NOUN issue-281 44 26 and and CCONJ issue-281 44 27 professional professional ADJ issue-281 44 28 associations association NOUN issue-281 44 29 regarding regard VERB issue-281 44 30 the the DET issue-281 44 31 professional professional ADJ issue-281 44 32 activity activity NOUN issue-281 44 33 of of ADP issue-281 44 34 accountants accountant NOUN issue-281 44 35 and and CCONJ issue-281 44 36 the the DET issue-281 44 37 desire desire NOUN issue-281 44 38 to to PART issue-281 44 39 enhance enhance VERB issue-281 44 40 the the DET issue-281 44 41 efficiency efficiency NOUN issue-281 44 42 of of ADP issue-281 44 43 each each DET issue-281 44 44 regulator regulator NOUN issue-281 44 45 . . PUNCT issue-281 45 1 at at ADP issue-281 45 2 the the DET issue-281 45 3 same same ADJ issue-281 45 4 time time NOUN issue-281 45 5 , , PUNCT issue-281 45 6 both both CCONJ issue-281 45 7 the the DET issue-281 45 8 state state NOUN issue-281 45 9 and and CCONJ issue-281 45 10 professional professional ADJ issue-281 45 11 associations association NOUN issue-281 45 12 of of ADP issue-281 45 13 accountants accountant NOUN issue-281 45 14 develop develop VERB issue-281 45 15 and and CCONJ issue-281 45 16 implement implement VERB issue-281 45 17 professional professional ADJ issue-281 45 18 institutes institute NOUN issue-281 45 19 in in ADP issue-281 45 20 clearly clearly ADV issue-281 45 21 delineated delineate VERB issue-281 45 22 spheres sphere NOUN issue-281 45 23 of of ADP issue-281 45 24 activity activity NOUN issue-281 45 25 ( ( PUNCT issue-281 45 26 metelycja metelycja NOUN issue-281 45 27 , , PUNCT issue-281 45 28 2013 2013 NUM issue-281 45 29 ) ) PUNCT issue-281 45 30 . . PUNCT issue-281 46 1 taking take VERB issue-281 46 2 into into ADP issue-281 46 3 account account NOUN issue-281 46 4 the the DET issue-281 46 5 experience experience NOUN issue-281 46 6 of of ADP issue-281 46 7 the the DET issue-281 46 8 usa usa PROPN issue-281 46 9 in in ADP issue-281 46 10 the the DET issue-281 46 11 context context NOUN issue-281 46 12 of of ADP issue-281 46 13 ineffectiveness ineffectiveness NOUN issue-281 46 14 only only ADV issue-281 46 15 of of ADP issue-281 46 16 the the DET issue-281 46 17 principle principle NOUN issue-281 46 18 of of ADP issue-281 46 19 self self NOUN issue-281 46 20 - - PUNCT issue-281 46 21 regulation regulation NOUN issue-281 46 22 of of ADP issue-281 46 23 audit audit NOUN issue-281 46 24 activity activity NOUN issue-281 46 25 ( ( PUNCT issue-281 46 26 financial financial ADJ issue-281 46 27 misuse misuse NOUN issue-281 46 28 and and CCONJ issue-281 46 29 unreliability unreliability NOUN issue-281 46 30 of of ADP issue-281 46 31 indicators indicator NOUN issue-281 46 32 of of ADP issue-281 46 33 corporate corporate ADJ issue-281 46 34 financial financial ADJ issue-281 46 35 reporting reporting NOUN issue-281 46 36 ) ) PUNCT issue-281 46 37 and and CCONJ issue-281 46 38 the the DET issue-281 46 39 adoption adoption NOUN issue-281 46 40 of of ADP issue-281 46 41 the the DET issue-281 46 42 public public ADJ issue-281 46 43 company company NOUN issue-281 46 44 accounting accounting NOUN issue-281 46 45 reform reform NOUN issue-281 46 46 and and CCONJ issue-281 46 47 investor investor NOUN issue-281 46 48 protection protection PROPN issue-281 46 49 act act PROPN issue-281 46 50 of of ADP issue-281 46 51 2002 2002 NUM issue-281 46 52 ( ( PUNCT issue-281 46 53 act act PROPN issue-281 46 54 sarbanes sarbanes PROPN issue-281 46 55 - - PUNCT issue-281 46 56 oxley oxley NOUN issue-281 46 57 of of ADP issue-281 46 58 2002 2002 NUM issue-281 46 59 , , PUNCT issue-281 46 60 sox sox PROPN issue-281 46 61 ) ) PUNCT issue-281 46 62 ( ( PUNCT issue-281 46 63 spedding spedde VERB issue-281 46 64 , , PUNCT issue-281 46 65 2009 2009 NUM issue-281 46 66 ) ) PUNCT issue-281 46 67 , , PUNCT issue-281 46 68 whose whose DET issue-281 46 69 mission mission NOUN issue-281 46 70 is be AUX issue-281 46 71 to to PART issue-281 46 72 create create VERB issue-281 46 73 an an DET issue-281 46 74 independent independent ADJ issue-281 46 75 body body NOUN issue-281 46 76 that that PRON issue-281 46 77 is be AUX issue-281 46 78 currently currently ADV issue-281 46 79 setting set VERB issue-281 46 80 external external ADJ issue-281 46 81 auditing auditing NOUN issue-281 46 82 standards standard NOUN issue-281 46 83 in in ADP issue-281 46 84 the the DET issue-281 46 85 usa usa PROPN issue-281 46 86 and and CCONJ issue-281 46 87 regulating regulate VERB issue-281 46 88 public public ADJ issue-281 46 89 accounting accounting NOUN issue-281 46 90 for for ADP issue-281 46 91 the the DET issue-281 46 92 public public ADJ issue-281 46 93 company company NOUN issue-281 46 94 accounting accounting NOUN issue-281 46 95 oversight oversight NOUN issue-281 46 96 board board NOUN issue-281 46 97 ( ( PUNCT issue-281 46 98 pcaob pcaob PROPN issue-281 46 99 ) ) PUNCT issue-281 46 100 ( ( PUNCT issue-281 46 101 moeller moeller NOUN issue-281 46 102 , , PUNCT issue-281 46 103 2009 2009 NUM issue-281 46 104 ) ) PUNCT issue-281 46 105     SPACE issue-281 46 106 – – PUNCT issue-281 46 107 it it PRON issue-281 46 108 is be AUX issue-281 46 109 advisable advisable ADJ issue-281 46 110 to to PART issue-281 46 111 analyse analyse VERB issue-281 46 112 baltic baltic PROPN issue-281 46 113 journal journal PROPN issue-281 46 114 of of ADP issue-281 46 115 economic economic ADJ issue-281 46 116 studies study NOUN issue-281 46 117 172 172 NUM issue-281 46 118 vol vol NOUN issue-281 46 119 . . PUNCT issue-281 47 1 3 3 NUM issue-281 47 2 , , PUNCT issue-281 47 3 no no INTJ issue-281 47 4 . . NOUN issue-281 47 5 5 5 NUM issue-281 47 6 , , PUNCT issue-281 47 7 2017 2017 NUM issue-281 47 8 the the DET issue-281 47 9 implementation implementation NOUN issue-281 47 10 of of ADP issue-281 47 11 public public ADJ issue-281 47 12 oversight oversight NOUN issue-281 47 13 in in ADP issue-281 47 14 the the DET issue-281 47 15 realm realm NOUN issue-281 47 16 of of ADP issue-281 47 17 ukrainian ukrainian ADJ issue-281 47 18 audit audit NOUN issue-281 47 19 . . PUNCT issue-281 48 1 the the DET issue-281 48 2 current current ADJ issue-281 48 3 focus focus NOUN issue-281 48 4 on on ADP issue-281 48 5 introducing introduce VERB issue-281 48 6 public public ADJ issue-281 48 7 oversight oversight NOUN issue-281 48 8 over over ADP issue-281 48 9 audit audit NOUN issue-281 48 10 activity activity NOUN issue-281 48 11 has have AUX issue-281 48 12 begun begin VERB issue-281 48 13 as as ADP issue-281 48 14 a a DET issue-281 48 15 result result NOUN issue-281 48 16 of of ADP issue-281 48 17 a a DET issue-281 48 18 series series NOUN issue-281 48 19 of of ADP issue-281 48 20 corporate corporate ADJ issue-281 48 21 financial financial ADJ issue-281 48 22 reporting reporting NOUN issue-281 48 23 scandals scandal NOUN issue-281 48 24 in in ADP issue-281 48 25 the the DET issue-281 48 26 usa usa PROPN issue-281 48 27 , , PUNCT issue-281 48 28 europe europe PROPN issue-281 48 29 , , PUNCT issue-281 48 30 and and CCONJ issue-281 48 31 japan japan PROPN issue-281 48 32 . . PUNCT issue-281 49 1 by by ADP issue-281 49 2 2002 2002 NUM issue-281 49 3 , , PUNCT issue-281 49 4 the the DET issue-281 49 5 auditing auditing NOUN issue-281 49 6 community community NOUN issue-281 49 7 in in ADP issue-281 49 8 the the DET issue-281 49 9 world world NOUN issue-281 49 10 was be AUX issue-281 49 11 mostly mostly ADV issue-281 49 12 self self NOUN issue-281 49 13 - - PUNCT issue-281 49 14 regulating regulating NOUN issue-281 49 15 . . PUNCT issue-281 50 1 with with ADP issue-281 50 2 the the DET issue-281 50 3 adoption adoption NOUN issue-281 50 4 of of ADP issue-281 50 5 the the DET issue-281 50 6 sarbanesoxley sarbanesoxley PROPN issue-281 50 7 act act NOUN issue-281 50 8 at at ADP issue-281 50 9 the the DET issue-281 50 10 international international ADJ issue-281 50 11 level level NOUN issue-281 50 12 , , PUNCT issue-281 50 13 a a DET issue-281 50 14 unified unified ADJ issue-281 50 15 view view NOUN issue-281 50 16 has have AUX issue-281 50 17 been be AUX issue-281 50 18 established establish VERB issue-281 50 19 that that SCONJ issue-281 50 20 auditors auditor NOUN issue-281 50 21 can can AUX issue-281 50 22 not not PART issue-281 50 23 properly properly ADV issue-281 50 24 be be AUX issue-281 50 25 selfregulated selfregulate VERB issue-281 50 26 over over ADP issue-281 50 27 the the DET issue-281 50 28 lack lack NOUN issue-281 50 29 of of ADP issue-281 50 30 sufficient sufficient ADJ issue-281 50 31 incentives incentive NOUN issue-281 50 32 for for ADP issue-281 50 33 this this PRON issue-281 50 34 : : PUNCT issue-281 50 35 a a DET issue-281 50 36 conflict conflict NOUN issue-281 50 37 of of ADP issue-281 50 38 interest interest NOUN issue-281 50 39 , , PUNCT issue-281 50 40 present present ADJ issue-281 50 41 in in ADP issue-281 50 42 the the DET issue-281 50 43 relationship relationship NOUN issue-281 50 44 of of ADP issue-281 50 45 “ " PUNCT issue-281 50 46 auditorclient auditorclient NOUN issue-281 50 47 ” " PUNCT issue-281 50 48 ; ; PUNCT issue-281 50 49 the the DET issue-281 50 50 quality quality NOUN issue-281 50 51 of of ADP issue-281 50 52 audit audit NOUN issue-281 50 53 is be AUX issue-281 50 54 not not PART issue-281 50 55 always always ADV issue-281 50 56 recognized recognize VERB issue-281 50 57 and and CCONJ issue-281 50 58 not not PART issue-281 50 59 always always ADV issue-281 50 60 encouraged encourage VERB issue-281 50 61 by by ADP issue-281 50 62 market market NOUN issue-281 50 63 participants participant NOUN issue-281 50 64 accordingly accordingly ADV issue-281 50 65 ; ; PUNCT issue-281 50 66 the the DET issue-281 50 67 basis basis NOUN issue-281 50 68 of of ADP issue-281 50 69 unregulated unregulated ADJ issue-281 50 70 competition competition NOUN issue-281 50 71 may may AUX issue-281 50 72 be be AUX issue-281 50 73 the the DET issue-281 50 74 price price NOUN issue-281 50 75 or or CCONJ issue-281 50 76 willingness willingness NOUN issue-281 50 77 to to PART issue-281 50 78 compromise compromise VERB issue-281 50 79 , , PUNCT issue-281 50 80 not not PART issue-281 50 81 the the DET issue-281 50 82 quality quality NOUN issue-281 50 83 of of ADP issue-281 50 84 the the DET issue-281 50 85 audit audit NOUN issue-281 50 86 ( ( PUNCT issue-281 50 87 dorosh dorosh NOUN issue-281 50 88 , , PUNCT issue-281 50 89 2015 2015 NUM issue-281 50 90 ) ) PUNCT issue-281 50 91 . . PUNCT issue-281 51 1 in in ADP issue-281 51 2 line line NOUN issue-281 51 3 with with ADP issue-281 51 4 the the DET issue-281 51 5 requirements requirement NOUN issue-281 51 6 of of ADP issue-281 51 7 the the DET issue-281 51 8 european european PROPN issue-281 51 9 union union PROPN issue-281 51 10 for for ADP issue-281 51 11 the the DET issue-281 51 12 protection protection NOUN issue-281 51 13 of of ADP issue-281 51 14 investors investor NOUN issue-281 51 15 ’ ’ PART issue-281 51 16 rights right NOUN issue-281 51 17 , , PUNCT issue-281 51 18 directive directive NOUN issue-281 51 19 2014/56/ 2014/56/ NUM issue-281 51 20 ec ec PROPN issue-281 51 21 identified identify VERB issue-281 51 22 ways way NOUN issue-281 51 23 to to PART issue-281 51 24 improve improve VERB issue-281 51 25 public public ADJ issue-281 51 26 oversight oversight NOUN issue-281 51 27 of of ADP issue-281 51 28 auditors auditor NOUN issue-281 51 29 and and CCONJ issue-281 51 30 audit audit NOUN issue-281 51 31 firms firm NOUN issue-281 51 32 and and CCONJ issue-281 51 33 outlined outline VERB issue-281 51 34 their their PRON issue-281 51 35 powers power NOUN issue-281 51 36 with with ADP issue-281 51 37 an an DET issue-281 51 38 emphasis emphasis NOUN issue-281 51 39 on on ADP issue-281 51 40 their their PRON issue-281 51 41 independence independence NOUN issue-281 51 42 ( ( PUNCT issue-281 51 43 european european ADJ issue-281 51 44 parliament parliament NOUN issue-281 51 45 , , PUNCT issue-281 51 46 council council PROPN issue-281 51 47 of of ADP issue-281 51 48 the the DET issue-281 51 49 european european PROPN issue-281 51 50 union union PROPN issue-281 51 51 , , PUNCT issue-281 51 52 2014 2014 NUM issue-281 51 53 ) ) PUNCT issue-281 51 54 public public ADJ issue-281 51 55 oversight oversight NOUN issue-281 51 56 of of ADP issue-281 51 57 audit audit NOUN issue-281 51 58 activity activity NOUN issue-281 51 59     SPACE issue-281 51 60 – – PUNCT issue-281 51 61 monitoring monitoring NOUN issue-281 51 62 of of ADP issue-281 51 63 the the DET issue-281 51 64 process process NOUN issue-281 51 65 of of ADP issue-281 51 66 implementation implementation NOUN issue-281 51 67 of of ADP issue-281 51 68 audit audit NOUN issue-281 51 69 activity activity NOUN issue-281 51 70 in in ADP issue-281 51 71 the the DET issue-281 51 72 context context NOUN issue-281 51 73 of of ADP issue-281 51 74 providing provide VERB issue-281 51 75 individuals individual NOUN issue-281 51 76 with with ADP issue-281 51 77 the the DET issue-281 51 78 right right NOUN issue-281 51 79 to to PART issue-281 51 80 conduct conduct VERB issue-281 51 81 audit audit NOUN issue-281 51 82 activity activity NOUN issue-281 51 83 , , PUNCT issue-281 51 84 implement implement VERB issue-281 51 85 professional professional ADJ issue-281 51 86 ethics ethic NOUN issue-281 51 87 standards standard NOUN issue-281 51 88 and and CCONJ issue-281 51 89 quality quality NOUN issue-281 51 90 control control NOUN issue-281 51 91 of of ADP issue-281 51 92 audit audit NOUN issue-281 51 93 services service NOUN issue-281 51 94 , , PUNCT issue-281 51 95 the the DET issue-281 51 96 permanence permanence NOUN issue-281 51 97 of of ADP issue-281 51 98 education education NOUN issue-281 51 99 and and CCONJ issue-281 51 100 imposing impose VERB issue-281 51 101 sanctions sanction NOUN issue-281 51 102 on on ADP issue-281 51 103 non non ADJ issue-281 51 104 - - NOUN issue-281 51 105 compliance compliance NOUN issue-281 51 106 by by ADP issue-281 51 107 auditors auditor NOUN issue-281 51 108 with with ADP issue-281 51 109 the the DET issue-281 51 110 requirements requirement NOUN issue-281 51 111 of of ADP issue-281 51 112 the the DET issue-281 51 113 current current ADJ issue-281 51 114 legislation legislation NOUN issue-281 51 115 . . PUNCT issue-281 52 1 the the DET issue-281 52 2 system system NOUN issue-281 52 3 of of ADP issue-281 52 4 public public ADJ issue-281 52 5 oversight oversight NOUN issue-281 52 6 of of ADP issue-281 52 7 audit audit NOUN issue-281 52 8 activities activity NOUN issue-281 52 9 exists exist VERB issue-281 52 10 in in ADP issue-281 52 11 all all DET issue-281 52 12 member member NOUN issue-281 52 13 states state NOUN issue-281 52 14 of of ADP issue-281 52 15 the the DET issue-281 52 16 eu eu PROPN issue-281 52 17 but but CCONJ issue-281 52 18 varies vary VERB issue-281 52 19 among among ADP issue-281 52 20 themselves themselves PRON issue-281 52 21 in in ADP issue-281 52 22 terms term NOUN issue-281 52 23 of of ADP issue-281 52 24 accountability accountability NOUN issue-281 52 25 , , PUNCT issue-281 52 26 funding funding NOUN issue-281 52 27 , , PUNCT issue-281 52 28 numerical numerical ADJ issue-281 52 29 composition composition NOUN issue-281 52 30 , , PUNCT issue-281 52 31 and and CCONJ issue-281 52 32 ways way NOUN issue-281 52 33 of of ADP issue-281 52 34 delegating delegate VERB issue-281 52 35 representatives representative NOUN issue-281 52 36 . . PUNCT issue-281 53 1 taking take VERB issue-281 53 2 , , PUNCT issue-281 53 3 for for ADP issue-281 53 4 example example NOUN issue-281 53 5 , , PUNCT issue-281 53 6 bulgaria bulgaria PROPN issue-281 53 7 , , PUNCT issue-281 53 8 it it PRON issue-281 53 9 is be AUX issue-281 53 10 necessary necessary ADJ issue-281 53 11 to to PART issue-281 53 12 emphasize emphasize VERB issue-281 53 13 the the DET issue-281 53 14 state state NOUN issue-281 53 15 funding funding NOUN issue-281 53 16 of of ADP issue-281 53 17 the the DET issue-281 53 18 public public ADJ issue-281 53 19 oversight oversight NOUN issue-281 53 20 body body NOUN issue-281 53 21 , , PUNCT issue-281 53 22 the the DET issue-281 53 23 commission commission NOUN issue-281 53 24 for for ADP issue-281 53 25 public public ADJ issue-281 53 26 oversight oversight NOUN issue-281 53 27 of of ADP issue-281 53 28 statutory statutory ADJ issue-281 53 29 auditors auditor NOUN issue-281 53 30 ( ( PUNCT issue-281 53 31 cposa cposa PROPN issue-281 53 32 ) ) PUNCT issue-281 53 33 , , PUNCT issue-281 53 34 which which PRON issue-281 53 35 consists consist VERB issue-281 53 36 of of ADP issue-281 53 37 5 5 NUM issue-281 53 38 membersrepresentatives membersrepresentative NOUN issue-281 53 39 ( ( PUNCT issue-281 53 40 national national ADJ issue-281 53 41 assembly assembly NOUN issue-281 53 42 of of ADP issue-281 53 43 the the DET issue-281 53 44 republic republic NOUN issue-281 53 45 of of ADP issue-281 53 46 bulgaria bulgaria PROPN issue-281 53 47 , , PUNCT issue-281 53 48 the the DET issue-281 53 49 minister minister NOUN issue-281 53 50 of of ADP issue-281 53 51 finance finance NOUN issue-281 53 52 ; ; PUNCT issue-281 53 53 the the DET issue-281 53 54 bulgarian bulgarian PROPN issue-281 53 55 national national PROPN issue-281 53 56 bank bank PROPN issue-281 53 57 ; ; PUNCT issue-281 53 58 the the DET issue-281 53 59 financial financial PROPN issue-281 53 60 supervision supervision PROPN issue-281 53 61 commission commission PROPN issue-281 53 62 ; ; PUNCT issue-281 53 63 the the DET issue-281 53 64 institute institute NOUN issue-281 53 65 of of ADP issue-281 53 66 certified certify VERB issue-281 53 67 public public ADJ issue-281 53 68 accountants accountant NOUN issue-281 53 69 of of ADP issue-281 53 70 bulgaria bulgaria PROPN issue-281 53 71 ( ( PUNCT issue-281 53 72 icpa icpa PROPN issue-281 53 73 ) ) PUNCT issue-281 53 74 ) ) PUNCT issue-281 53 75 . . PUNCT issue-281 54 1 the the DET issue-281 54 2 public public ADJ issue-281 54 3 supervision supervision NOUN issue-281 54 4 authority authority NOUN issue-281 54 5 of of ADP issue-281 54 6 estonia estonia PROPN issue-281 54 7 is be AUX issue-281 54 8 the the DET issue-281 54 9 supervisory supervisory ADJ issue-281 54 10 board board NOUN issue-281 54 11 of of ADP issue-281 54 12 public public ADJ issue-281 54 13 accountants accountant NOUN issue-281 54 14 ( ( PUNCT issue-281 54 15 sbpa sbpa PROPN issue-281 54 16 ) ) PUNCT issue-281 54 17 , , PUNCT issue-281 54 18 of of ADP issue-281 54 19 which which PRON issue-281 54 20 7 7 NUM issue-281 54 21 members member NOUN issue-281 54 22 are be AUX issue-281 54 23 appointed appoint VERB issue-281 54 24 by by ADP issue-281 54 25 agreement agreement NOUN issue-281 54 26 with with ADP issue-281 54 27 the the DET issue-281 54 28 ministry ministry PROPN issue-281 54 29 of of ADP issue-281 54 30 finance finance PROPN issue-281 54 31 ( ( PUNCT issue-281 54 32 at at ADP issue-281 54 33 this this PRON issue-281 54 34 , , PUNCT issue-281 54 35 two two NUM issue-281 54 36 of of ADP issue-281 54 37 the the DET issue-281 54 38 experts expert NOUN issue-281 54 39 are be AUX issue-281 54 40 practitioners practitioner NOUN issue-281 54 41 ) ) PUNCT issue-281 54 42 , , PUNCT issue-281 54 43 which which PRON issue-281 54 44 is be AUX issue-281 54 45 also also ADV issue-281 54 46 funded fund VERB issue-281 54 47 at at ADP issue-281 54 48 the the DET issue-281 54 49 expense expense NOUN issue-281 54 50 of of ADP issue-281 54 51 budgetary budgetary ADJ issue-281 54 52 funds fund NOUN issue-281 54 53 . . PUNCT issue-281 55 1 public public ADJ issue-281 55 2 oversight oversight NOUN issue-281 55 3 body body NOUN issue-281 55 4 ( ( PUNCT issue-281 55 5 pob pob PROPN issue-281 55 6 ) ) PUNCT issue-281 55 7 ( ( PUNCT issue-281 55 8 finland finland PROPN issue-281 55 9 ) ) PUNCT issue-281 55 10 , , PUNCT issue-281 55 11 which which PRON issue-281 55 12 is be AUX issue-281 55 13 identical identical ADJ issue-281 55 14 by by ADP issue-281 55 15 number number NOUN issue-281 55 16 with with ADP issue-281 55 17 the the DET issue-281 55 18 estonian estonian ADJ issue-281 55 19 supervisory supervisory ADJ issue-281 55 20 board board NOUN issue-281 55 21 of of ADP issue-281 55 22 public public ADJ issue-281 55 23 accountants accountant NOUN issue-281 55 24 ( ( PUNCT issue-281 55 25 sbpa sbpa NOUN issue-281 55 26 ) ) PUNCT issue-281 55 27 , , PUNCT issue-281 55 28 is be AUX issue-281 55 29 coordinated coordinate VERB issue-281 55 30 by by ADP issue-281 55 31 the the DET issue-281 55 32 government government NOUN issue-281 55 33 in in ADP issue-281 55 34 the the DET issue-281 55 35 context context NOUN issue-281 55 36 of of ADP issue-281 55 37 the the DET issue-281 55 38 appointment appointment NOUN issue-281 55 39 of of ADP issue-281 55 40 the the DET issue-281 55 41 chair chair NOUN issue-281 55 42 and and CCONJ issue-281 55 43 vice vice NOUN issue-281 55 44 - - NOUN issue-281 55 45 chair chair NOUN issue-281 55 46 , , PUNCT issue-281 55 47 and and CCONJ issue-281 55 48 operates operate VERB issue-281 55 49 on on ADP issue-281 55 50 a a DET issue-281 55 51 self self NOUN issue-281 55 52 - - PUNCT issue-281 55 53 financing financing NOUN issue-281 55 54 basis basis NOUN issue-281 55 55 in in ADP issue-281 55 56 the the DET issue-281 55 57 form form NOUN issue-281 55 58 of of ADP issue-281 55 59 mandatory mandatory ADJ issue-281 55 60 annual annual ADJ issue-281 55 61 payments payment NOUN issue-281 55 62 totalling total VERB issue-281 55 63 2,400,000 2,400,000 NUM issue-281 55 64 eur eur NOUN issue-281 55 65 . . PUNCT issue-281 56 1 in in ADP issue-281 56 2 our our PRON issue-281 56 3 opinion opinion NOUN issue-281 56 4 , , PUNCT issue-281 56 5 such such DET issue-281 56 6 a a DET issue-281 56 7 form form NOUN issue-281 56 8 of of ADP issue-281 56 9 public public ADJ issue-281 56 10 oversight oversight NOUN issue-281 56 11 body body NOUN issue-281 56 12 is be AUX issue-281 56 13 the the DET issue-281 56 14 most most ADV issue-281 56 15 acceptable acceptable ADJ issue-281 56 16 , , PUNCT issue-281 56 17 since since SCONJ issue-281 56 18 there there PRON issue-281 56 19 is be VERB issue-281 56 20 no no DET issue-281 56 21 direct direct ADJ issue-281 56 22 dependence dependence NOUN issue-281 56 23 on on ADP issue-281 56 24 government government NOUN issue-281 56 25 influence influence NOUN issue-281 56 26 by by ADP issue-281 56 27 means mean NOUN issue-281 56 28 of of ADP issue-281 56 29 budget budget NOUN issue-281 56 30 financing financing NOUN issue-281 56 31 . . PUNCT issue-281 57 1 the the DET issue-281 57 2 french french ADJ issue-281 57 3 high high ADJ issue-281 57 4 council council NOUN issue-281 57 5 for for ADP issue-281 57 6 statutory statutory ADJ issue-281 57 7 audit audit NOUN issue-281 57 8 is be AUX issue-281 57 9 quantified quantify VERB issue-281 57 10 from from ADP issue-281 57 11 14 14 NUM issue-281 57 12 people people NOUN issue-281 57 13 appointed appoint VERB issue-281 57 14 by by ADP issue-281 57 15 the the DET issue-281 57 16 government government NOUN issue-281 57 17 but but CCONJ issue-281 57 18 operates operate VERB issue-281 57 19 on on ADP issue-281 57 20 a a DET issue-281 57 21 self self NOUN issue-281 57 22 - - PUNCT issue-281 57 23 financing financing NOUN issue-281 57 24 basis basis NOUN issue-281 57 25 . . PUNCT issue-281 58 1 having having AUX issue-281 58 2 carried carry VERB issue-281 58 3 out out ADP issue-281 58 4 a a DET issue-281 58 5 certain certain ADJ issue-281 58 6 monitoring monitoring NOUN issue-281 58 7 of of ADP issue-281 58 8 ways way NOUN issue-281 58 9 of of ADP issue-281 58 10 delegation delegation NOUN issue-281 58 11 of of ADP issue-281 58 12 authority authority NOUN issue-281 58 13 to to ADP issue-281 58 14 members member NOUN issue-281 58 15 of of ADP issue-281 58 16 public public ADJ issue-281 58 17 oversight oversight NOUN issue-281 58 18 bodies body NOUN issue-281 58 19 and and CCONJ issue-281 58 20 methods method NOUN issue-281 58 21 of of ADP issue-281 58 22 their their PRON issue-281 58 23 financing financing NOUN issue-281 58 24 , , PUNCT issue-281 58 25 it it PRON issue-281 58 26 is be AUX issue-281 58 27 possible possible ADJ issue-281 58 28 to to PART issue-281 58 29 conclude conclude VERB issue-281 58 30 that that PRON issue-281 58 31 , , PUNCT issue-281 58 32 in in ADP issue-281 58 33 the the DET issue-281 58 34 vast vast ADJ issue-281 58 35 majority majority NOUN issue-281 58 36 of of ADP issue-281 58 37 countries country NOUN issue-281 58 38 , , PUNCT issue-281 58 39 the the DET issue-281 58 40 powers power NOUN issue-281 58 41 of of ADP issue-281 58 42 members member NOUN issue-281 58 43 of of ADP issue-281 58 44 public public ADJ issue-281 58 45 oversight oversight NOUN issue-281 58 46 bodies body NOUN issue-281 58 47 are be AUX issue-281 58 48 delegated delegate VERB issue-281 58 49 by by ADP issue-281 58 50 government government NOUN issue-281 58 51 agencies agency NOUN issue-281 58 52 , , PUNCT issue-281 58 53 the the DET issue-281 58 54 domination domination NOUN issue-281 58 55 of of ADP issue-281 58 56 public public ADJ issue-281 58 57 funding funding NOUN issue-281 58 58 is be AUX issue-281 58 59 observed observe VERB issue-281 58 60 in in ADP issue-281 58 61 the the DET issue-281 58 62 states state NOUN issue-281 58 63 of of ADP issue-281 58 64 eastern eastern PROPN issue-281 58 65 europe europe PROPN issue-281 58 66 , , PUNCT issue-281 58 67 and and CCONJ issue-281 58 68 self self NOUN issue-281 58 69 - - PUNCT issue-281 58 70 financing financing NOUN issue-281 58 71 is be AUX issue-281 58 72 inherent inherent ADJ issue-281 58 73 in in ADP issue-281 58 74 the the DET issue-281 58 75 states state NOUN issue-281 58 76 of of ADP issue-281 58 77 western western ADJ issue-281 58 78 europe europe PROPN issue-281 58 79 ( ( PUNCT issue-281 58 80 sweden sweden PROPN issue-281 58 81 , , PUNCT issue-281 58 82 france france PROPN issue-281 58 83 , , PUNCT issue-281 58 84 finland finland PROPN issue-281 58 85 , , PUNCT issue-281 58 86 germany germany PROPN issue-281 58 87 , , PUNCT issue-281 58 88 the the DET issue-281 58 89 netherlands netherlands PROPN issue-281 58 90 ) ) PUNCT issue-281 58 91 . . PUNCT issue-281 59 1 directive directive NOUN issue-281 59 2 2014/56 2014/56 NUM issue-281 59 3 / / SYM issue-281 59 4 ec ec PROPN issue-281 59 5 on on ADP issue-281 59 6 16 16 NUM issue-281 59 7 april april PROPN issue-281 59 8 2014 2014 NUM issue-281 59 9 ( ( PUNCT issue-281 59 10 european european ADJ issue-281 59 11 parliament parliament NOUN issue-281 59 12 , , PUNCT issue-281 59 13 council council PROPN issue-281 59 14 of of ADP issue-281 59 15 the the DET issue-281 59 16 european european PROPN issue-281 59 17 union union PROPN issue-281 59 18 , , PUNCT issue-281 59 19 2014 2014 NUM issue-281 59 20 ) ) PUNCT issue-281 59 21 , , PUNCT issue-281 59 22 which which PRON issue-281 59 23 amends amend VERB issue-281 59 24 and and CCONJ issue-281 59 25 supplements supplement NOUN issue-281 59 26 directive directive VERB issue-281 59 27 2006/43 2006/43 NUM issue-281 59 28 / / SYM issue-281 59 29 ec ec PROPN issue-281 59 30 european european PROPN issue-281 59 31 parliament parliament PROPN issue-281 59 32 , , PUNCT issue-281 59 33 council council PROPN issue-281 59 34 of of ADP issue-281 59 35 the the DET issue-281 59 36 european european PROPN issue-281 59 37 union union PROPN issue-281 59 38 , , PUNCT issue-281 59 39 2006 2006 NUM issue-281 59 40 ) ) PUNCT issue-281 59 41 and and CCONJ issue-281 59 42 regulation regulation NOUN issue-281 59 43 ( ( PUNCT issue-281 59 44 eu eu NOUN issue-281 59 45 ) ) PUNCT issue-281 59 46 no no DET issue-281 59 47 537/2014 537/2014 NUM issue-281 59 48 ( ( PUNCT issue-281 59 49 european european ADJ issue-281 59 50 parliament parliament NOUN issue-281 59 51 , , PUNCT issue-281 59 52 council council PROPN issue-281 59 53 of of ADP issue-281 59 54 the the DET issue-281 59 55 european european PROPN issue-281 59 56 union union PROPN issue-281 59 57 , , PUNCT issue-281 59 58 2014 2014 NUM issue-281 59 59 ) ) PUNCT issue-281 59 60 are be AUX issue-281 59 61 considered consider VERB issue-281 59 62 to to PART issue-281 59 63 be be AUX issue-281 59 64 the the DET issue-281 59 65 main main ADJ issue-281 59 66 regulatory regulatory ADJ issue-281 59 67 legal legal ADJ issue-281 59 68 acts act NOUN issue-281 59 69 of of ADP issue-281 59 70 the the DET issue-281 59 71 european european PROPN issue-281 59 72 union union PROPN issue-281 59 73 governing govern VERB issue-281 59 74 the the DET issue-281 59 75 conduct conduct NOUN issue-281 59 76 of of ADP issue-281 59 77 audit audit NOUN issue-281 59 78 activity activity NOUN issue-281 59 79 in in ADP issue-281 59 80 the the DET issue-281 59 81 member member NOUN issue-281 59 82 states state NOUN issue-281 59 83 of of ADP issue-281 59 84 the the DET issue-281 59 85 european european PROPN issue-281 59 86 community community NOUN issue-281 59 87 . . PUNCT issue-281 60 1 3 3 X issue-281 60 2 . . X issue-281 60 3 transformation transformation NOUN issue-281 60 4 of of ADP issue-281 60 5 ukrainian ukrainian ADJ issue-281 60 6 legislation legislation NOUN issue-281 60 7 in in ADP issue-281 60 8 ukraine ukraine NOUN issue-281 60 9 , , PUNCT issue-281 60 10 audit audit NOUN issue-281 60 11 activity activity NOUN issue-281 60 12 is be AUX issue-281 60 13 at at ADP issue-281 60 14 the the DET issue-281 60 15 stage stage NOUN issue-281 60 16 of of ADP issue-281 60 17 development development NOUN issue-281 60 18 and and CCONJ issue-281 60 19 reform reform NOUN issue-281 60 20 , , PUNCT issue-281 60 21 since since SCONJ issue-281 60 22 the the DET issue-281 60 23 evolution evolution NOUN issue-281 60 24 of of ADP issue-281 60 25 audit audit NOUN issue-281 60 26 reaches reach VERB issue-281 60 27 only only ADV issue-281 60 28 80 80 NUM issue-281 60 29 years year NOUN issue-281 60 30 of of ADP issue-281 60 31 the the DET issue-281 60 32 last last ADJ issue-281 60 33 century century NOUN issue-281 60 34 . . PUNCT issue-281 61 1 during during ADP issue-281 61 2 this this DET issue-281 61 3 period period NOUN issue-281 61 4 , , PUNCT issue-281 61 5 there there PRON issue-281 61 6 was be VERB issue-281 61 7 a a DET issue-281 61 8 transition transition NOUN issue-281 61 9 from from ADP issue-281 61 10 national national ADJ issue-281 61 11 to to ADP issue-281 61 12 international international ADJ issue-281 61 13 audit audit NOUN issue-281 61 14 standards standard NOUN issue-281 61 15 ; ; PUNCT issue-281 61 16 the the DET issue-281 61 17 permanent permanent ADJ issue-281 61 18 transformation transformation NOUN issue-281 61 19 of of ADP issue-281 61 20 the the DET issue-281 61 21 current current ADJ issue-281 61 22 legislation legislation NOUN issue-281 61 23 in in ADP issue-281 61 24 the the DET issue-281 61 25 context context NOUN issue-281 61 26 of of ADP issue-281 61 27 its its PRON issue-281 61 28 unification unification NOUN issue-281 61 29 with with ADP issue-281 61 30 the the DET issue-281 61 31 standards standard NOUN issue-281 61 32 of of ADP issue-281 61 33 world world NOUN issue-281 61 34 practice practice NOUN issue-281 61 35 of of ADP issue-281 61 36 audit audit NOUN issue-281 61 37 activity activity NOUN issue-281 61 38 is be AUX issue-281 61 39 taking take VERB issue-281 61 40 place place NOUN issue-281 61 41 . . PUNCT issue-281 62 1 in in ADP issue-281 62 2 compliance compliance NOUN issue-281 62 3 with with ADP issue-281 62 4 requirements requirement NOUN issue-281 62 5 of of ADP issue-281 62 6 the the DET issue-281 62 7 european european PROPN issue-281 62 8 union union PROPN issue-281 62 9 for for ADP issue-281 62 10 the the DET issue-281 62 11 implementation implementation NOUN issue-281 62 12 of of ADP issue-281 62 13 international international ADJ issue-281 62 14 standards standard NOUN issue-281 62 15 in in ADP issue-281 62 16 the the DET issue-281 62 17 field field NOUN issue-281 62 18 of of ADP issue-281 62 19 audit audit NOUN issue-281 62 20 and and CCONJ issue-281 62 21 supervision supervision NOUN issue-281 62 22 of of ADP issue-281 62 23 audit audit NOUN issue-281 62 24 activity activity NOUN issue-281 62 25 and and CCONJ issue-281 62 26 quality quality NOUN issue-281 62 27 assurance assurance NOUN issue-281 62 28 , , PUNCT issue-281 62 29 in in ADP issue-281 62 30 ukraine ukraine NOUN issue-281 62 31 , , PUNCT issue-281 62 32 the the DET issue-281 62 33 verkhovna verkhovna NOUN issue-281 62 34 rada rada PROPN issue-281 62 35 of of ADP issue-281 62 36 ukraine ukraine PROPN issue-281 62 37 adopted adopt VERB issue-281 62 38 the the DET issue-281 62 39 law law NOUN issue-281 62 40 “ " PUNCT issue-281 62 41 on on ADP issue-281 62 42 audit audit NOUN issue-281 62 43 of of ADP issue-281 62 44 financial financial ADJ issue-281 62 45 statements statement NOUN issue-281 62 46 and and CCONJ issue-281 62 47 audit audit NOUN issue-281 62 48 activities activity NOUN issue-281 62 49 ” " PUNCT issue-281 62 50 on on ADP issue-281 62 51 21 21 NUM issue-281 62 52 december december PROPN issue-281 62 53 2017 2017 NUM issue-281 62 54 and and CCONJ issue-281 62 55 handed hand VERB issue-281 62 56 over over ADP issue-281 62 57 to to PART issue-281 62 58 be be AUX issue-281 62 59 signed sign VERB issue-281 62 60 to to ADP issue-281 62 61 the the DET issue-281 62 62 president president NOUN issue-281 62 63 on on ADP issue-281 62 64 22 22 NUM issue-281 62 65     SPACE issue-281 62 66 january january PROPN issue-281 62 67 2018 2018 NUM issue-281 62 68 . . PUNCT issue-281 63 1 according accord VERB issue-281 63 2 to to ADP issue-281 63 3 this this DET issue-281 63 4 statutory statutory ADJ issue-281 63 5 instrument instrument NOUN issue-281 63 6 , , PUNCT issue-281 63 7 the the DET issue-281 63 8 approaches approach NOUN issue-281 63 9 to to ADP issue-281 63 10 audit audit NOUN issue-281 63 11 , , PUNCT issue-281 63 12 the the DET issue-281 63 13 principles principle NOUN issue-281 63 14 of of ADP issue-281 63 15 regulation regulation NOUN issue-281 63 16 and and CCONJ issue-281 63 17 quality quality NOUN issue-281 63 18 assurance assurance NOUN issue-281 63 19 of of ADP issue-281 63 20 audit audit NOUN issue-281 63 21 services service NOUN issue-281 63 22 are be AUX issue-281 63 23 significantly significantly ADV issue-281 63 24 changed change VERB issue-281 63 25 . . PUNCT issue-281 64 1 in in ADP issue-281 64 2 order order NOUN issue-281 64 3 to to PART issue-281 64 4 comply comply VERB issue-281 64 5 with with ADP issue-281 64 6 the the DET issue-281 64 7 requirements requirement NOUN issue-281 64 8 of of ADP issue-281 64 9 directive directive NOUN issue-281 64 10 2014/56 2014/56 NUM issue-281 64 11 / / SYM issue-281 64 12 ec ec PROPN issue-281 64 13 and and CCONJ issue-281 64 14 regulation regulation NOUN issue-281 64 15 ( ( PUNCT issue-281 64 16 eu eu NOUN issue-281 64 17 ) ) PUNCT issue-281 64 18 no no DET issue-281 64 19 537/2014 537/2014 NOUN issue-281 64 20 , , PUNCT issue-281 64 21 the the DET issue-281 64 22 definition definition NOUN issue-281 64 23 of of ADP issue-281 64 24 “ " PUNCT issue-281 64 25 public public ADJ issue-281 64 26 - - PUNCT issue-281 64 27 interest interest NOUN issue-281 64 28 entities entity NOUN issue-281 64 29 ” " PUNCT issue-281 64 30 was be AUX issue-281 64 31 introduced introduce VERB issue-281 64 32 into into ADP issue-281 64 33 circulation circulation NOUN issue-281 64 34 , , PUNCT issue-281 64 35 which which PRON issue-281 64 36 defined define VERB issue-281 64 37 the the DET issue-281 64 38 enterprises enterprise NOUN issue-281 64 39 - - PUNCT issue-281 64 40 issuers issuer NOUN issue-281 64 41 whose whose DET issue-281 64 42 securities security NOUN issue-281 64 43 are be AUX issue-281 64 44 admitted admit VERB issue-281 64 45 to to ADP issue-281 64 46 stock stock NOUN issue-281 64 47 trading trading NOUN issue-281 64 48 , , PUNCT issue-281 64 49 banks bank NOUN issue-281 64 50 , , PUNCT issue-281 64 51 insurers insurer NOUN issue-281 64 52 , , PUNCT issue-281 64 53 non non ADJ issue-281 64 54 - - ADJ issue-281 64 55 state state ADJ issue-281 64 56 pension pension NOUN issue-281 64 57 funds fund NOUN issue-281 64 58 , , PUNCT issue-281 64 59 other other ADJ issue-281 64 60 financial financial ADJ issue-281 64 61 institutions institution NOUN issue-281 64 62 ( ( PUNCT issue-281 64 63 except except SCONJ issue-281 64 64 other other ADJ issue-281 64 65 financial financial ADJ issue-281 64 66 institutions institution NOUN issue-281 64 67 and and CCONJ issue-281 64 68 nonstate nonstate ADJ issue-281 64 69 pension pension NOUN issue-281 64 70 funds fund NOUN issue-281 64 71 belonging belong VERB issue-281 64 72 to to ADP issue-281 64 73 microenterprises microenterprise NOUN issue-281 64 74 and and CCONJ issue-281 64 75 small small ADJ issue-281 64 76 enterprises enterprise NOUN issue-281 64 77 ) ) PUNCT issue-281 64 78 and and CCONJ issue-281 64 79 enterprises enterprise NOUN issue-281 64 80 belonging belong VERB issue-281 64 81 to to ADP issue-281 64 82 large large ADJ issue-281 64 83 enterprises enterprise NOUN issue-281 64 84 ( ( PUNCT issue-281 64 85 verkhovna verkhovna VERB issue-281 64 86 rada rada PROPN issue-281 64 87 of of ADP issue-281 64 88 ukraine ukraine PROPN issue-281 64 89 , , PUNCT issue-281 64 90 1999 1999 NUM issue-281 64 91 ) ) PUNCT issue-281 64 92 . . PUNCT issue-281 65 1 at at ADP issue-281 65 2 the the DET issue-281 65 3 request request NOUN issue-281 65 4 of of ADP issue-281 65 5 the the DET issue-281 65 6 eu eu PROPN issue-281 65 7 , , PUNCT issue-281 65 8 the the DET issue-281 65 9 classification classification NOUN issue-281 65 10 of of ADP issue-281 65 11 enterprises enterprise NOUN issue-281 65 12 was be AUX issue-281 65 13 launched launch VERB issue-281 65 14 in in ADP issue-281 65 15 ukraine ukraine NOUN issue-281 65 16 with with ADP issue-281 65 17 their their PRON issue-281 65 18 division division NOUN issue-281 65 19 baltic baltic ADJ issue-281 65 20 journal journal PROPN issue-281 65 21 of of ADP issue-281 65 22 economic economic ADJ issue-281 65 23 studies study NOUN issue-281 65 24 173 173 NUM issue-281 65 25 vol vol NOUN issue-281 65 26 . . PUNCT issue-281 66 1 3 3 NUM issue-281 66 2 , , PUNCT issue-281 66 3 no no INTJ issue-281 66 4 . . NOUN issue-281 66 5 5 5 NUM issue-281 66 6 , , PUNCT issue-281 66 7 2017 2017 NUM issue-281 66 8 into into ADP issue-281 66 9 : : PUNCT issue-281 66 10 microenterprises microenterprise NOUN issue-281 66 11 ( ( PUNCT issue-281 66 12 book book NOUN issue-281 66 13 value value NOUN issue-281 66 14 of of ADP issue-281 66 15 assets asset NOUN issue-281 66 16 up up ADP issue-281 66 17 to to PART issue-281 66 18 350 350 NUM issue-281 66 19 000 000 NUM issue-281 66 20 euros euro NOUN issue-281 66 21 , , PUNCT issue-281 66 22 sales sale NOUN issue-281 66 23 revenue revenue NOUN issue-281 66 24     SPACE issue-281 66 25 – – PUNCT issue-281 66 26 up up ADP issue-281 66 27 to to PART issue-281 66 28 700 700 NUM issue-281 66 29 000 000 NUM issue-281 66 30 euros euro NOUN issue-281 66 31 , , PUNCT issue-281 66 32 average average ADJ issue-281 66 33 number number NOUN issue-281 66 34 of of ADP issue-281 66 35 employees employee NOUN issue-281 66 36     SPACE issue-281 66 37 – – PUNCT issue-281 66 38 10 10 NUM issue-281 66 39 people people NOUN issue-281 66 40 ) ) PUNCT issue-281 66 41 ; ; PUNCT issue-281 66 42 small small ADJ issue-281 66 43 enterprises enterprise NOUN issue-281 66 44 ( ( PUNCT issue-281 66 45 book book NOUN issue-281 66 46 value value NOUN issue-281 66 47 of of ADP issue-281 66 48 assets asset NOUN issue-281 66 49 up up ADP issue-281 66 50 to to PART issue-281 66 51 4 4 NUM issue-281 66 52 000 000 NUM issue-281 66 53 000 000 NUM issue-281 66 54 euros euro NOUN issue-281 66 55 , , PUNCT issue-281 66 56 sales sale NOUN issue-281 66 57 revenue revenue NOUN issue-281 66 58     SPACE issue-281 66 59 – – PUNCT issue-281 66 60 up up ADP issue-281 66 61 to to PART issue-281 66 62 8 8 NUM issue-281 66 63 000 000 NUM issue-281 66 64 000 000 NUM issue-281 66 65 euros euro NOUN issue-281 66 66 , , PUNCT issue-281 66 67 average average ADJ issue-281 66 68 number number NOUN issue-281 66 69 of of ADP issue-281 66 70 employees employee NOUN issue-281 66 71     SPACE issue-281 66 72 – – PUNCT issue-281 66 73 up up ADP issue-281 66 74 to to PART issue-281 66 75 50 50 NUM issue-281 66 76 people people NOUN issue-281 66 77 ) ) PUNCT issue-281 66 78 ; ; PUNCT issue-281 66 79 medium medium NOUN issue-281 66 80 enterprises enterprise NOUN issue-281 66 81 ( ( PUNCT issue-281 66 82 book book NOUN issue-281 66 83 value value NOUN issue-281 66 84 of of ADP issue-281 66 85 assets asset NOUN issue-281 66 86 up up ADP issue-281 66 87 to to PART issue-281 66 88 20 20 NUM issue-281 66 89 000 000 NUM issue-281 66 90 000 000 NUM issue-281 66 91 euros euro NOUN issue-281 66 92 , , PUNCT issue-281 66 93 sales sale NOUN issue-281 66 94 revenue revenue NOUN issue-281 66 95     SPACE issue-281 66 96 – – PUNCT issue-281 66 97 up up ADP issue-281 66 98 to to PART issue-281 66 99 40 40 NUM issue-281 66 100 000 000 NUM issue-281 66 101 000 000 NUM issue-281 66 102 euros euro NOUN issue-281 66 103 , , PUNCT issue-281 66 104 average average ADJ issue-281 66 105 number number NOUN issue-281 66 106 of of ADP issue-281 66 107 employees employee NOUN issue-281 66 108     SPACE issue-281 66 109 – – PUNCT issue-281 66 110 up up ADP issue-281 66 111 to to PART issue-281 66 112 250 250 NUM issue-281 66 113 people people NOUN issue-281 66 114 ) ) PUNCT issue-281 66 115 ; ; PUNCT issue-281 66 116 large large ADJ issue-281 66 117 enterprises enterprise NOUN issue-281 66 118 ( ( PUNCT issue-281 66 119 book book NOUN issue-281 66 120 value value NOUN issue-281 66 121 of of ADP issue-281 66 122 assets asset NOUN issue-281 66 123 over over ADP issue-281 66 124 20 20 NUM issue-281 66 125 000 000 NUM issue-281 66 126 000 000 NUM issue-281 66 127 euros euro NOUN issue-281 66 128 , , PUNCT issue-281 66 129 sales sale NOUN issue-281 66 130 revenue revenue NOUN issue-281 66 131     SPACE issue-281 66 132 – – PUNCT issue-281 66 133 over over ADP issue-281 66 134 40 40 NUM issue-281 66 135 000 000 NUM issue-281 66 136 000 000 NUM issue-281 66 137 euros euro NOUN issue-281 66 138 , , PUNCT issue-281 66 139 average average ADJ issue-281 66 140 number number NOUN issue-281 66 141 of of ADP issue-281 66 142 employees employee NOUN issue-281 66 143     SPACE issue-281 66 144 – – PUNCT issue-281 66 145 more more ADJ issue-281 66 146 than than ADP issue-281 66 147 250 250 NUM issue-281 66 148 people people NOUN issue-281 66 149 ) ) PUNCT issue-281 66 150 ( ( PUNCT issue-281 66 151 verkhovna verkhovna VERB issue-281 66 152 rada rada PROPN issue-281 66 153 of of ADP issue-281 66 154 ukraine ukraine PROPN issue-281 66 155 , , PUNCT issue-281 66 156 1999 1999 NUM issue-281 66 157 ) ) PUNCT issue-281 66 158 . . PUNCT issue-281 67 1 4 4 X issue-281 67 2 . . X issue-281 67 3 public public ADJ issue-281 67 4 audit audit NOUN issue-281 67 5 oversight oversight NOUN issue-281 67 6 board board NOUN issue-281 67 7 with with ADP issue-281 67 8 the the DET issue-281 67 9 change change NOUN issue-281 67 10 of of ADP issue-281 67 11 regulatory regulatory ADJ issue-281 67 12 policy policy NOUN issue-281 67 13 , , PUNCT issue-281 67 14 it it PRON issue-281 67 15 is be AUX issue-281 67 16 envisaged envisage VERB issue-281 67 17 to to PART issue-281 67 18 organize organize VERB issue-281 67 19 public public ADJ issue-281 67 20 oversight oversight NOUN issue-281 67 21 of of ADP issue-281 67 22 audit audit NOUN issue-281 67 23 activities activity NOUN issue-281 67 24 , , PUNCT issue-281 67 25 which which PRON issue-281 67 26 will will AUX issue-281 67 27 be be AUX issue-281 67 28 coordinated coordinate VERB issue-281 67 29 by by ADP issue-281 67 30 the the DET issue-281 67 31 public public ADJ issue-281 67 32 audit audit NOUN issue-281 67 33 oversight oversight NOUN issue-281 67 34 board board NOUN issue-281 67 35 . . PUNCT issue-281 68 1 structurally structurally ADV issue-281 68 2 , , PUNCT issue-281 68 3 the the DET issue-281 68 4 public public ADJ issue-281 68 5 audit audit NOUN issue-281 68 6 oversight oversight NOUN issue-281 68 7 board board NOUN issue-281 68 8 is be AUX issue-281 68 9 composed compose VERB issue-281 68 10 of of ADP issue-281 68 11 audit audit NOUN issue-281 68 12 oversight oversight NOUN issue-281 68 13 council council NOUN issue-281 68 14 and and CCONJ issue-281 68 15 quality quality NOUN issue-281 68 16 assurance assurance NOUN issue-281 68 17 inspection inspection NOUN issue-281 68 18 . . PUNCT issue-281 69 1 this this DET issue-281 69 2 regulatory regulatory ADJ issue-281 69 3 service service NOUN issue-281 69 4 will will AUX issue-281 69 5 function function VERB issue-281 69 6 as as ADP issue-281 69 7 a a DET issue-281 69 8 non non ADJ issue-281 69 9 - - ADJ issue-281 69 10 profit profit ADJ issue-281 69 11 person person NOUN issue-281 69 12 of of ADP issue-281 69 13 public public ADJ issue-281 69 14 law law NOUN issue-281 69 15 . . PUNCT issue-281 70 1 the the DET issue-281 70 2 basic basic ADJ issue-281 70 3 competencies competency NOUN issue-281 70 4 of of ADP issue-281 70 5 the the DET issue-281 70 6 public public ADJ issue-281 70 7 audit audit NOUN issue-281 70 8 oversight oversight NOUN issue-281 70 9 board board NOUN issue-281 70 10 include include VERB issue-281 70 11 : : PUNCT issue-281 70 12 supervision supervision NOUN issue-281 70 13 of of ADP issue-281 70 14 subjects subject NOUN issue-281 70 15 of of ADP issue-281 70 16 audit audit NOUN issue-281 70 17 activity activity NOUN issue-281 70 18 ; ; PUNCT issue-281 70 19 monitoring monitoring NOUN issue-281 70 20 of of ADP issue-281 70 21 the the DET issue-281 70 22 implementation implementation NOUN issue-281 70 23 of of ADP issue-281 70 24 international international ADJ issue-281 70 25 standards standard NOUN issue-281 70 26 on on ADP issue-281 70 27 auditing auditing NOUN issue-281 70 28 ; ; PUNCT issue-281 70 29 monitoring monitoring NOUN issue-281 70 30 of of ADP issue-281 70 31 the the DET issue-281 70 32 permanent permanent ADJ issue-281 70 33 educational educational ADJ issue-281 70 34 process process NOUN issue-281 70 35 of of ADP issue-281 70 36 auditors auditor NOUN issue-281 70 37 who who PRON issue-281 70 38 carry carry VERB issue-281 70 39 out out ADP issue-281 70 40 the the DET issue-281 70 41 mandatory mandatory ADJ issue-281 70 42 audit audit NOUN issue-281 70 43 of of ADP issue-281 70 44 financial financial ADJ issue-281 70 45 statements statement NOUN issue-281 70 46 ; ; PUNCT issue-281 70 47 quality quality NOUN issue-281 70 48 control control NOUN issue-281 70 49 of of ADP issue-281 70 50 audit audit NOUN issue-281 70 51 services service NOUN issue-281 70 52 ; ; PUNCT issue-281 70 53 coordination coordination NOUN issue-281 70 54 of of ADP issue-281 70 55 disciplinary disciplinary ADJ issue-281 70 56 proceedings proceeding NOUN issue-281 70 57 against against ADP issue-281 70 58 auditing auditing NOUN issue-281 70 59 entities entity NOUN issue-281 70 60 and and CCONJ issue-281 70 61 enforcement enforcement NOUN issue-281 70 62 of of ADP issue-281 70 63 penalties penalty NOUN issue-281 70 64 . . PUNCT issue-281 71 1 the the DET issue-281 71 2 public public ADJ issue-281 71 3 oversight oversight NOUN issue-281 71 4 body body NOUN issue-281 71 5 actually actually ADV issue-281 71 6 oversees oversee VERB issue-281 71 7 activities activity NOUN issue-281 71 8 of of ADP issue-281 71 9 the the DET issue-281 71 10 audit audit NOUN issue-281 71 11 chamber chamber NOUN issue-281 71 12 of of ADP issue-281 71 13 ukraine ukraine PROPN issue-281 71 14 , , PUNCT issue-281 71 15 which which PRON issue-281 71 16 , , PUNCT issue-281 71 17 in in ADP issue-281 71 18 turn turn NOUN issue-281 71 19 , , PUNCT issue-281 71 20 gains gain VERB issue-281 71 21 the the DET issue-281 71 22 status status NOUN issue-281 71 23 of of ADP issue-281 71 24 a a DET issue-281 71 25 truly truly ADV issue-281 71 26 independent independent ADJ issue-281 71 27 regulator regulator NOUN issue-281 71 28 , , PUNCT issue-281 71 29 because because SCONJ issue-281 71 30 in in ADP issue-281 71 31 contrast contrast NOUN issue-281 71 32 to to ADP issue-281 71 33 the the DET issue-281 71 34 previous previous ADJ issue-281 71 35 methods method NOUN issue-281 71 36 of of ADP issue-281 71 37 forming form VERB issue-281 71 38 its its PRON issue-281 71 39 composition composition NOUN issue-281 71 40 ( ( PUNCT issue-281 71 41 20 20 NUM issue-281 71 42 people people NOUN issue-281 71 43 , , PUNCT issue-281 71 44 of of ADP issue-281 71 45 which which PRON issue-281 71 46 10 10 NUM issue-281 71 47 persons person NOUN issue-281 71 48 are be AUX issue-281 71 49 representatives representative NOUN issue-281 71 50 of of ADP issue-281 71 51 the the DET issue-281 71 52 audit audit NOUN issue-281 71 53 community community NOUN issue-281 71 54 , , PUNCT issue-281 71 55 10 10 NUM issue-281 71 56 persons person NOUN issue-281 71 57     SPACE issue-281 71 58 – – PUNCT issue-281 71 59 representatives representative NOUN issue-281 71 60 of of ADP issue-281 71 61 state state NOUN issue-281 71 62 authorities authority NOUN issue-281 71 63 ) ) PUNCT issue-281 71 64 . . PUNCT issue-281 72 1 in in ADP issue-281 72 2 accordance accordance NOUN issue-281 72 3 with with ADP issue-281 72 4 the the DET issue-281 72 5 requirements requirement NOUN issue-281 72 6 of of ADP issue-281 72 7 the the DET issue-281 72 8 adopted adopt VERB issue-281 72 9 , , PUNCT issue-281 72 10 but but CCONJ issue-281 72 11 currently currently ADV issue-281 72 12 dormant dormant ADJ issue-281 72 13 , , PUNCT issue-281 72 14 law law NOUN issue-281 72 15 “ " PUNCT issue-281 72 16 on on ADP issue-281 72 17 audit audit NOUN issue-281 72 18 of of ADP issue-281 72 19 financial financial ADJ issue-281 72 20 statements statement NOUN issue-281 72 21 and and CCONJ issue-281 72 22 audit audit NOUN issue-281 72 23 activities activity NOUN issue-281 72 24 ” " PUNCT issue-281 72 25 , , PUNCT issue-281 72 26 the the DET issue-281 72 27 total total ADJ issue-281 72 28 number number NOUN issue-281 72 29 of of ADP issue-281 72 30 members member NOUN issue-281 72 31 of of ADP issue-281 72 32 the the DET issue-281 72 33 council council NOUN issue-281 72 34 of of ADP issue-281 72 35 the the DET issue-281 72 36 audit audit NOUN issue-281 72 37 chamber chamber NOUN issue-281 72 38 of of ADP issue-281 72 39 ukraine ukraine PROPN issue-281 72 40 is be AUX issue-281 72 41 11 11 NUM issue-281 72 42 personsprofessional personsprofessional ADJ issue-281 72 43 auditors auditor NOUN issue-281 72 44 whose whose DET issue-281 72 45 work work NOUN issue-281 72 46 experience experience NOUN issue-281 72 47 is be AUX issue-281 72 48 at at ADV issue-281 72 49 least least ADJ issue-281 72 50 five five NUM issue-281 72 51 years year NOUN issue-281 72 52 ( ( PUNCT issue-281 72 53 verkhovna verkhovna VERB issue-281 72 54 rada rada PROPN issue-281 72 55 of of ADP issue-281 72 56 ukraine ukraine PROPN issue-281 72 57 , , PUNCT issue-281 72 58 2017 2017 NUM issue-281 72 59 ) ) PUNCT issue-281 72 60 . . PUNCT issue-281 73 1 a a DET issue-281 73 2 feature feature NOUN issue-281 73 3 of of ADP issue-281 73 4 the the DET issue-281 73 5 law law NOUN issue-281 73 6 of of ADP issue-281 73 7 ukraine ukraine NOUN issue-281 73 8 “ " PUNCT issue-281 73 9 on on ADP issue-281 73 10 audit audit NOUN issue-281 73 11 of of ADP issue-281 73 12 financial financial ADJ issue-281 73 13 statements statement NOUN issue-281 73 14 and and CCONJ issue-281 73 15 audit audit NOUN issue-281 73 16 activities activity NOUN issue-281 73 17 ” " PUNCT issue-281 73 18 ( ( PUNCT issue-281 73 19 verkhovna verkhovna VERB issue-281 73 20 rada rada PROPN issue-281 73 21 of of ADP issue-281 73 22 ukraine ukraine PROPN issue-281 73 23 , , PUNCT issue-281 73 24 2017 2017 NUM issue-281 73 25 ) ) PUNCT issue-281 73 26 is be AUX issue-281 73 27 a a DET issue-281 73 28 way way NOUN issue-281 73 29 of of ADP issue-281 73 30 financing finance VERB issue-281 73 31 the the DET issue-281 73 32 public public ADJ issue-281 73 33 audit audit NOUN issue-281 73 34 oversight oversight NOUN issue-281 73 35 board board NOUN issue-281 73 36 , , PUNCT issue-281 73 37 according accord VERB issue-281 73 38 to to ADP issue-281 73 39 which which PRON issue-281 73 40 , , PUNCT issue-281 73 41 under under ADP issue-281 73 42 each each DET issue-281 73 43 agreement agreement NOUN issue-281 73 44 for for ADP issue-281 73 45 the the DET issue-281 73 46 provision provision NOUN issue-281 73 47 of of ADP issue-281 73 48 audit audit NOUN issue-281 73 49 services service NOUN issue-281 73 50 of of ADP issue-281 73 51 mandatory mandatory ADJ issue-281 73 52 audit audit NOUN issue-281 73 53 of of ADP issue-281 73 54 public public ADJ issue-281 73 55 - - PUNCT issue-281 73 56 interest interest NOUN issue-281 73 57 entities entity NOUN issue-281 73 58 , , PUNCT issue-281 73 59 subjects subject NOUN issue-281 73 60 of of ADP issue-281 73 61 audit audit NOUN issue-281 73 62 activity activity NOUN issue-281 73 63 are be AUX issue-281 73 64 obliged oblige VERB issue-281 73 65 to to PART issue-281 73 66 pay pay VERB issue-281 73 67 defined define VERB issue-281 73 68 contributions contribution NOUN issue-281 73 69 , , PUNCT issue-281 73 70 in in ADP issue-281 73 71 particular particular ADJ issue-281 73 72 : : PUNCT issue-281 73 73 1 1 X issue-281 73 74 ) ) PUNCT issue-281 73 75 fixed fix VERB issue-281 73 76 contribution contribution NOUN issue-281 73 77 in in ADP issue-281 73 78 the the DET issue-281 73 79 amount amount NOUN issue-281 73 80 of of ADP issue-281 73 81 three three NUM issue-281 73 82 minimum minimum ADJ issue-281 73 83 wages wage NOUN issue-281 73 84 established establish VERB issue-281 73 85 by by ADP issue-281 73 86 law law NOUN issue-281 73 87 on on ADP issue-281 73 88 1 1 NUM issue-281 73 89 january january NOUN issue-281 73 90 of of ADP issue-281 73 91 the the DET issue-281 73 92 reporting reporting NOUN issue-281 73 93 year year NOUN issue-281 73 94 from from ADP issue-281 73 95 each each DET issue-281 73 96 audit audit NOUN issue-281 73 97 report report NOUN issue-281 73 98 prepared prepare VERB issue-281 73 99 by by ADP issue-281 73 100 the the DET issue-281 73 101 subject subject NOUN issue-281 73 102 of of ADP issue-281 73 103 audit audit NOUN issue-281 73 104 activity activity NOUN issue-281 73 105 based base VERB issue-281 73 106 on on ADP issue-281 73 107 the the DET issue-281 73 108 results result NOUN issue-281 73 109 of of ADP issue-281 73 110 the the DET issue-281 73 111 provision provision NOUN issue-281 73 112 of of ADP issue-281 73 113 audit audit NOUN issue-281 73 114 services service NOUN issue-281 73 115 for for ADP issue-281 73 116 the the DET issue-281 73 117 mandatory mandatory ADJ issue-281 73 118 audit audit NOUN issue-281 73 119 to to ADP issue-281 73 120 the the DET issue-281 73 121 publicinterest publicinterest NOUN issue-281 73 122 entity entity NOUN issue-281 73 123 ; ; PUNCT issue-281 73 124 2 2 X issue-281 73 125 ) ) PUNCT issue-281 73 126 contribution contribution NOUN issue-281 73 127 in in ADP issue-281 73 128 the the DET issue-281 73 129 percentage percentage NOUN issue-281 73 130 of of ADP issue-281 73 131 the the DET issue-281 73 132 remuneration remuneration NOUN issue-281 73 133 amount amount NOUN issue-281 73 134 under under ADP issue-281 73 135 an an DET issue-281 73 136 agreement agreement NOUN issue-281 73 137 for for ADP issue-281 73 138 the the DET issue-281 73 139 provision provision NOUN issue-281 73 140 of of ADP issue-281 73 141 audit audit NOUN issue-281 73 142 services service NOUN issue-281 73 143 for for ADP issue-281 73 144 a a DET issue-281 73 145 mandatory mandatory ADJ issue-281 73 146 audit audit NOUN issue-281 73 147 to to ADP issue-281 73 148 public public ADJ issue-281 73 149 - - PUNCT issue-281 73 150 interest interest NOUN issue-281 73 151 entities entity NOUN issue-281 73 152 , , PUNCT issue-281 73 153 the the DET issue-281 73 154 size size NOUN issue-281 73 155 of of ADP issue-281 73 156 which which PRON issue-281 73 157 is be AUX issue-281 73 158 determined determine VERB issue-281 73 159 by by ADP issue-281 73 160 the the DET issue-281 73 161 cabinet cabinet NOUN issue-281 73 162 of of ADP issue-281 73 163 ministers minister NOUN issue-281 73 164 of of ADP issue-281 73 165 ukraine ukraine PROPN issue-281 73 166 . . PUNCT issue-281 74 1 it it PRON issue-281 74 2 is be AUX issue-281 74 3 obvious obvious ADJ issue-281 74 4 that that SCONJ issue-281 74 5 self self NOUN issue-281 74 6 - - PUNCT issue-281 74 7 financing financing NOUN issue-281 74 8 reduces reduce VERB issue-281 74 9 the the DET issue-281 74 10 level level NOUN issue-281 74 11 of of ADP issue-281 74 12 government government NOUN issue-281 74 13 influence influence NOUN issue-281 74 14 , , PUNCT issue-281 74 15 but but CCONJ issue-281 74 16 in in ADP issue-281 74 17 the the DET issue-281 74 18 realities reality NOUN issue-281 74 19 of of ADP issue-281 74 20 the the DET issue-281 74 21 ukrainian ukrainian ADJ issue-281 74 22 audit audit NOUN issue-281 74 23 , , PUNCT issue-281 74 24 financing financing NOUN issue-281 74 25 of of ADP issue-281 74 26 the the DET issue-281 74 27 public public ADJ issue-281 74 28 audit audit NOUN issue-281 74 29 oversight oversight NOUN issue-281 74 30 board board NOUN issue-281 74 31 only only ADV issue-281 74 32 by by ADP issue-281 74 33 retaining retain VERB issue-281 74 34 contributions contribution NOUN issue-281 74 35 from from ADP issue-281 74 36 auditors auditor NOUN issue-281 74 37 can can AUX issue-281 74 38 lead lead VERB issue-281 74 39 to to ADP issue-281 74 40 an an DET issue-281 74 41 increase increase NOUN issue-281 74 42 in in ADP issue-281 74 43 obligations obligation NOUN issue-281 74 44 of of ADP issue-281 74 45 audit audit NOUN issue-281 74 46 firms firm NOUN issue-281 74 47 , , PUNCT issue-281 74 48 which which PRON issue-281 74 49 will will AUX issue-281 74 50 result result VERB issue-281 74 51 in in ADP issue-281 74 52 an an DET issue-281 74 53 increase increase NOUN issue-281 74 54 in in ADP issue-281 74 55 the the DET issue-281 74 56 level level NOUN issue-281 74 57 of of ADP issue-281 74 58 corruption corruption NOUN issue-281 74 59 risks risk NOUN issue-281 74 60 . . PUNCT issue-281 75 1 it it PRON issue-281 75 2 is be AUX issue-281 75 3 advisable advisable ADJ issue-281 75 4 to to PART issue-281 75 5 introduce introduce VERB issue-281 75 6 indirect indirect ADJ issue-281 75 7 proportional proportional ADJ issue-281 75 8 funding funding NOUN issue-281 75 9 to to ADP issue-281 75 10 the the DET issue-281 75 11 public public ADJ issue-281 75 12 audit audit NOUN issue-281 75 13 oversight oversight NOUN issue-281 75 14 board board NOUN issue-281 75 15 , , PUNCT issue-281 75 16 using use VERB issue-281 75 17 the the DET issue-281 75 18 experience experience NOUN issue-281 75 19 of of ADP issue-281 75 20 european european ADJ issue-281 75 21 states state NOUN issue-281 75 22 . . PUNCT issue-281 76 1 the the DET issue-281 76 2 experience experience NOUN issue-281 76 3 of of ADP issue-281 76 4 italy italy PROPN issue-281 76 5 , , PUNCT issue-281 76 6 where where SCONJ issue-281 76 7 the the DET issue-281 76 8 financing financing NOUN issue-281 76 9 model model NOUN issue-281 76 10 of of ADP issue-281 76 11 the the DET issue-281 76 12 public public ADJ issue-281 76 13 audit audit NOUN issue-281 76 14 oversight oversight NOUN issue-281 76 15 board board NOUN issue-281 76 16 is be AUX issue-281 76 17 shaped shape VERB issue-281 76 18 by by ADP issue-281 76 19 the the DET issue-281 76 20 following following ADJ issue-281 76 21 principles principle NOUN issue-281 76 22 , , PUNCT issue-281 76 23 can can AUX issue-281 76 24 be be AUX issue-281 76 25 useful useful ADJ issue-281 76 26 : : PUNCT issue-281 76 27 1 1 NUM issue-281 76 28 ) ) PUNCT issue-281 76 29 audit audit NOUN issue-281 76 30 of of ADP issue-281 76 31 non non ADJ issue-281 76 32 - - ADJ issue-281 76 33 pies pies ADJ issue-281 76 34 general general ADJ issue-281 76 35 accounting accounting NOUN issue-281 76 36 office office NOUN issue-281 76 37 of of ADP issue-281 76 38 the the DET issue-281 76 39 state state NOUN issue-281 76 40 ( ( PUNCT issue-281 76 41 rgs rgs PROPN issue-281 76 42 ) ) PUNCT issue-281 76 43 carries carry VERB issue-281 76 44 out out ADP issue-281 76 45 public public ADJ issue-281 76 46 oversight oversight NOUN issue-281 76 47 of of ADP issue-281 76 48 audit audit NOUN issue-281 76 49 firms firm NOUN issue-281 76 50 that that PRON issue-281 76 51 are be AUX issue-281 76 52 not not PART issue-281 76 53 of of ADP issue-281 76 54 special special ADJ issue-281 76 55 importance importance NOUN issue-281 76 56 to to ADP issue-281 76 57 the the DET issue-281 76 58 state state NOUN issue-281 76 59 ( ( PUNCT issue-281 76 60 funded fund VERB issue-281 76 61 by by ADP issue-281 76 62 contributions contribution NOUN issue-281 76 63 from from ADP issue-281 76 64 participants participant NOUN issue-281 76 65 ) ) PUNCT issue-281 76 66 ; ; PUNCT issue-281 76 67 2 2 X issue-281 76 68 ) ) PUNCT issue-281 76 69 audit audit NOUN issue-281 76 70 of of ADP issue-281 76 71 pies pie NOUN issue-281 76 72 italian italian ADJ issue-281 76 73 securities securities PROPN issue-281 76 74 and and CCONJ issue-281 76 75 exchange exchange PROPN issue-281 76 76 commission commission PROPN issue-281 76 77 ( ( PUNCT issue-281 76 78 consob consob NOUN issue-281 76 79 ) ) PUNCT issue-281 76 80 carries carry VERB issue-281 76 81 out out ADP issue-281 76 82 public public ADJ issue-281 76 83 oversight oversight NOUN issue-281 76 84 of of ADP issue-281 76 85 firms firm NOUN issue-281 76 86 conducting conduct VERB issue-281 76 87 an an DET issue-281 76 88 audit audit NOUN issue-281 76 89 of of ADP issue-281 76 90 public public ADJ issue-281 76 91 importance importance NOUN issue-281 76 92 ( ( PUNCT issue-281 76 93 funding funding NOUN issue-281 76 94 is be AUX issue-281 76 95 provided provide VERB issue-281 76 96 through through ADP issue-281 76 97 government government NOUN issue-281 76 98 grants grant NOUN issue-281 76 99 and and CCONJ issue-281 76 100 contributions contribution NOUN issue-281 76 101 from from ADP issue-281 76 102 participants participant NOUN issue-281 76 103 of of ADP issue-281 76 104 the the DET issue-281 76 105 market market NOUN issue-281 76 106 for for ADP issue-281 76 107 audit audit NOUN issue-281 76 108 services service NOUN issue-281 76 109 ) ) PUNCT issue-281 76 110 . . PUNCT issue-281 77 1 in in ADP issue-281 77 2 our our PRON issue-281 77 3 opinion opinion NOUN issue-281 77 4 , , PUNCT issue-281 77 5 it it PRON issue-281 77 6 is be AUX issue-281 77 7 necessary necessary ADJ issue-281 77 8 to to PART issue-281 77 9 modify modify VERB issue-281 77 10 approaches approach NOUN issue-281 77 11 to to ADP issue-281 77 12 the the DET issue-281 77 13 financing financing NOUN issue-281 77 14 policy policy NOUN issue-281 77 15 of of ADP issue-281 77 16 the the DET issue-281 77 17 public public ADJ issue-281 77 18 audit audit NOUN issue-281 77 19 oversight oversight NOUN issue-281 77 20 board board NOUN issue-281 77 21 , , PUNCT issue-281 77 22 in in ADP issue-281 77 23 particular particular ADJ issue-281 77 24 : : PUNCT issue-281 77 25 to to PART issue-281 77 26 introduce introduce VERB issue-281 77 27 indirect indirect ADJ issue-281 77 28 proportional proportional ADJ issue-281 77 29 funding funding NOUN issue-281 77 30 at at ADP issue-281 77 31 the the DET issue-281 77 32 expense expense NOUN issue-281 77 33 of of ADP issue-281 77 34 budget budget NOUN issue-281 77 35 funds fund NOUN issue-281 77 36 and and CCONJ issue-281 77 37 contributions contribution NOUN issue-281 77 38 of of ADP issue-281 77 39 auditors auditor NOUN issue-281 77 40 . . PUNCT issue-281 78 1 in in ADP issue-281 78 2 particular particular ADJ issue-281 78 3 , , PUNCT issue-281 78 4 financing financing NOUN issue-281 78 5 of of ADP issue-281 78 6 the the DET issue-281 78 7 audit audit NOUN issue-281 78 8 oversight oversight NOUN issue-281 78 9 council council NOUN issue-281 78 10 ’s ’s PART issue-281 78 11 activities activity NOUN issue-281 78 12 may may AUX issue-281 78 13 be be AUX issue-281 78 14 carried carry VERB issue-281 78 15 out out ADP issue-281 78 16 at at ADP issue-281 78 17 the the DET issue-281 78 18 expense expense NOUN issue-281 78 19 of of ADP issue-281 78 20 the the DET issue-281 78 21 state state NOUN issue-281 78 22 budget budget NOUN issue-281 78 23 and and CCONJ issue-281 78 24 obligatory obligatory ADJ issue-281 78 25 contributions contribution NOUN issue-281 78 26 of of ADP issue-281 78 27 participants participant NOUN issue-281 78 28 the the DET issue-281 78 29 market market NOUN issue-281 78 30 for for ADP issue-281 78 31 audit audit NOUN issue-281 78 32 services service NOUN issue-281 78 33 , , PUNCT issue-281 78 34 while while SCONJ issue-281 78 35 the the DET issue-281 78 36 financing financing NOUN issue-281 78 37 of of ADP issue-281 78 38 the the DET issue-281 78 39 quality quality NOUN issue-281 78 40 assurance assurance NOUN issue-281 78 41 inspection inspection NOUN issue-281 78 42     SPACE issue-281 78 43 – – PUNCT issue-281 78 44 exclusively exclusively ADV issue-281 78 45 at at ADP issue-281 78 46 the the DET issue-281 78 47 expense expense NOUN issue-281 78 48 of of ADP issue-281 78 49 contributions contribution NOUN issue-281 78 50 from from ADP issue-281 78 51 auditors auditor NOUN issue-281 78 52 . . PUNCT issue-281 79 1 5 5 X issue-281 79 2 . . X issue-281 79 3 findings finding VERB issue-281 79 4 public public ADJ issue-281 79 5 oversight oversight NOUN issue-281 79 6 is be AUX issue-281 79 7 an an DET issue-281 79 8 objective objective ADJ issue-281 79 9 paradigm paradigm NOUN issue-281 79 10 of of ADP issue-281 79 11 audit audit NOUN issue-281 79 12 activity activity NOUN issue-281 79 13 that that PRON issue-281 79 14 contributes contribute VERB issue-281 79 15 to to ADP issue-281 79 16 the the DET issue-281 79 17 qualitative qualitative ADJ issue-281 79 18 performance performance NOUN issue-281 79 19 of of ADP issue-281 79 20 auditors auditor NOUN issue-281 79 21 ’ ’ PART issue-281 79 22 tasks task NOUN issue-281 79 23 in in ADP issue-281 79 24 assuring assure VERB issue-281 79 25 and and CCONJ issue-281 79 26 minimizing minimize VERB issue-281 79 27 the the DET issue-281 79 28 auditor auditor NOUN issue-281 79 29 ’s ’s PART issue-281 79 30 risk risk NOUN issue-281 79 31 in in ADP issue-281 79 32 carrying carry VERB issue-281 79 33 out out ADP issue-281 79 34 audit audit NOUN issue-281 79 35 procedures procedure NOUN issue-281 79 36 . . PUNCT issue-281 80 1 based base VERB issue-281 80 2 on on ADP issue-281 80 3 the the DET issue-281 80 4 results result NOUN issue-281 80 5 of of ADP issue-281 80 6 the the DET issue-281 80 7 study study NOUN issue-281 80 8 of of ADP issue-281 80 9 methods method NOUN issue-281 80 10 of of ADP issue-281 80 11 regulating regulate VERB issue-281 80 12 audit audit NOUN issue-281 80 13 activity activity NOUN issue-281 80 14 at at ADP issue-281 80 15 the the DET issue-281 80 16 macrolevel macrolevel NOUN issue-281 80 17 , , PUNCT issue-281 80 18 one one PRON issue-281 80 19 can can AUX issue-281 80 20 conclude conclude VERB issue-281 80 21 that that SCONJ issue-281 80 22 it it PRON issue-281 80 23 is be AUX issue-281 80 24 expedient expedient ADJ issue-281 80 25 to to PART issue-281 80 26 introduce introduce VERB issue-281 80 27 a a DET issue-281 80 28 public public ADJ issue-281 80 29 oversight oversight NOUN issue-281 80 30 institution institution NOUN issue-281 80 31 for for ADP issue-281 80 32 the the DET issue-281 80 33 purpose purpose NOUN issue-281 80 34 of of ADP issue-281 80 35 : : PUNCT issue-281 80 36 monitoring monitoring NOUN issue-281 80 37 of of ADP issue-281 80 38 the the DET issue-281 80 39 process process NOUN issue-281 80 40 of of ADP issue-281 80 41 implementation implementation NOUN issue-281 80 42 of of ADP issue-281 80 43 audit audit NOUN issue-281 80 44 activity activity NOUN issue-281 80 45 in in ADP issue-281 80 46 the the DET issue-281 80 47 context context NOUN issue-281 80 48 , , PUNCT issue-281 80 49 giving give VERB issue-281 80 50 individuals individual NOUN issue-281 80 51 the the DET issue-281 80 52 right right NOUN issue-281 80 53 to to PART issue-281 80 54 conduct conduct VERB issue-281 80 55 audit audit NOUN issue-281 80 56 work work NOUN issue-281 80 57 ; ; PUNCT issue-281 80 58 implementation implementation NOUN issue-281 80 59 of of ADP issue-281 80 60 standards standard NOUN issue-281 80 61 of of ADP issue-281 80 62 professional professional ADJ issue-281 80 63 ethics ethic NOUN issue-281 80 64 and and CCONJ issue-281 80 65 quality quality NOUN issue-281 80 66 control control NOUN issue-281 80 67 of of ADP issue-281 80 68 audit audit NOUN issue-281 80 69 services service NOUN issue-281 80 70 , , PUNCT issue-281 80 71 permanent permanent ADJ issue-281 80 72 education education NOUN issue-281 80 73 ; ; PUNCT issue-281 80 74 baltic baltic ADJ issue-281 80 75 journal journal PROPN issue-281 80 76 of of ADP issue-281 80 77 economic economic ADJ issue-281 80 78 studies study NOUN issue-281 80 79 174 174 NUM issue-281 80 80 vol vol NOUN issue-281 80 81 . . PUNCT issue-281 81 1 3 3 NUM issue-281 81 2 , , PUNCT issue-281 81 3 no no INTJ issue-281 81 4 . . NOUN issue-281 81 5 5 5 NUM issue-281 81 6 , , PUNCT issue-281 81 7 2017 2017 NUM issue-281 81 8 imposing impose VERB issue-281 81 9 sanctions sanction NOUN issue-281 81 10 for for ADP issue-281 81 11 auditors auditor NOUN issue-281 81 12 ’ ’ PART issue-281 81 13 non non NOUN issue-281 81 14 - - NOUN issue-281 81 15 compliance compliance NOUN issue-281 81 16 with with ADP issue-281 81 17 requirements requirement NOUN issue-281 81 18 of of ADP issue-281 81 19 the the DET issue-281 81 20 current current ADJ issue-281 81 21 legislation legislation NOUN issue-281 81 22 . . PUNCT issue-281 82 1 the the DET issue-281 82 2 issue issue NOUN issue-281 82 3 of of ADP issue-281 82 4 financing finance VERB issue-281 82 5 the the DET issue-281 82 6 supervisory supervisory ADJ issue-281 82 7 authority authority NOUN issue-281 82 8 is be AUX issue-281 82 9 debatable debatable ADJ issue-281 82 10 since since SCONJ issue-281 82 11 the the DET issue-281 82 12 goal goal NOUN issue-281 82 13 of of ADP issue-281 82 14 transformation transformation NOUN issue-281 82 15 of of ADP issue-281 82 16 legislation legislation NOUN issue-281 82 17 in in ADP issue-281 82 18 the the DET issue-281 82 19 field field NOUN issue-281 82 20 of of ADP issue-281 82 21 the the DET issue-281 82 22 audit audit NOUN issue-281 82 23 is be AUX issue-281 82 24 its its PRON issue-281 82 25 unification unification NOUN issue-281 82 26 with with ADP issue-281 82 27 the the DET issue-281 82 28 norms norm NOUN issue-281 82 29 of of ADP issue-281 82 30 world world NOUN issue-281 82 31 practice practice NOUN issue-281 82 32 of of ADP issue-281 82 33 audit audit NOUN issue-281 82 34 activity activity NOUN issue-281 82 35 and and CCONJ issue-281 82 36 minimization minimization NOUN issue-281 82 37 of of ADP issue-281 82 38 corruption corruption NOUN issue-281 82 39 risks risk NOUN issue-281 82 40 . . PUNCT issue-281 83 1 we we PRON issue-281 83 2 remain remain VERB issue-281 83 3 in in ADP issue-281 83 4 the the DET issue-281 83 5 position position NOUN issue-281 83 6 that that PRON issue-281 83 7 the the DET issue-281 83 8 state state NOUN issue-281 83 9 represented represent VERB issue-281 83 10 by by ADP issue-281 83 11 representative representative ADJ issue-281 83 12 bodies body NOUN issue-281 83 13 , , PUNCT issue-281 83 14 coordinates coordinate NOUN issue-281 83 15 , , PUNCT issue-281 83 16 regulates regulate VERB issue-281 83 17 , , PUNCT issue-281 83 18 and and CCONJ issue-281 83 19 protects protect VERB issue-281 83 20 interests interest NOUN issue-281 83 21 of of ADP issue-281 83 22 society society NOUN issue-281 83 23 and and CCONJ issue-281 83 24 , , PUNCT issue-281 83 25 therefore therefore ADV issue-281 83 26 , , PUNCT issue-281 83 27 should should AUX issue-281 83 28 partly partly ADV issue-281 83 29 finance finance VERB issue-281 83 30 supervisory supervisory ADJ issue-281 83 31 authorities authority NOUN issue-281 83 32 . . PUNCT issue-281 84 1 6 6 X issue-281 84 2 . . X issue-281 84 3 conclusions conclusion NOUN issue-281 84 4 taking take VERB issue-281 84 5 into into ADP issue-281 84 6 account account NOUN issue-281 84 7 the the DET issue-281 84 8 results result NOUN issue-281 84 9 of of ADP issue-281 84 10 the the DET issue-281 84 11 study study NOUN issue-281 84 12 , , PUNCT issue-281 84 13 it it PRON issue-281 84 14 is be AUX issue-281 84 15 proposed propose VERB issue-281 84 16 to to PART issue-281 84 17 provide provide VERB issue-281 84 18 in in ADP issue-281 84 19 the the DET issue-281 84 20 budget budget NOUN issue-281 84 21 code code NOUN issue-281 84 22 of of ADP issue-281 84 23 ukraine ukraine PROPN issue-281 84 24 and and CCONJ issue-281 84 25 the the DET issue-281 84 26 law law NOUN issue-281 84 27 of of ADP issue-281 84 28 ukraine ukraine NOUN issue-281 84 29 “ " PUNCT issue-281 84 30 on on ADP issue-281 84 31 state state NOUN issue-281 84 32 budget budget NOUN issue-281 84 33 for for ADP issue-281 84 34 the the DET issue-281 84 35 current current ADJ issue-281 84 36 year year NOUN issue-281 84 37 ” " PUNCT issue-281 84 38 a a DET issue-281 84 39 separate separate ADJ issue-281 84 40 article article NOUN issue-281 84 41 on on ADP issue-281 84 42 the the DET issue-281 84 43 costs cost NOUN issue-281 84 44 of of ADP issue-281 84 45 partial partial ADJ issue-281 84 46 financing financing NOUN issue-281 84 47 of of ADP issue-281 84 48 the the DET issue-281 84 49 public public ADJ issue-281 84 50 audit audit NOUN issue-281 84 51 oversight oversight NOUN issue-281 84 52 board board NOUN issue-281 84 53 . . PUNCT issue-281 85 1 this this PRON issue-281 85 2 , , PUNCT issue-281 85 3 a a PRON issue-281 85 4 priori priori X issue-281 85 5 , , PUNCT issue-281 85 6 will will AUX issue-281 85 7 reduce reduce VERB issue-281 85 8 the the DET issue-281 85 9 corruption corruption NOUN issue-281 85 10 component component NOUN issue-281 85 11 of of ADP issue-281 85 12 its its PRON issue-281 85 13 activities activity NOUN issue-281 85 14 and and CCONJ issue-281 85 15 , , PUNCT issue-281 85 16 accordingly accordingly ADV issue-281 85 17 , , PUNCT issue-281 85 18 minimize minimize VERB issue-281 85 19 corruption corruption NOUN issue-281 85 20 risks risk NOUN issue-281 85 21 . . PUNCT issue-281 86 1 the the DET issue-281 86 2 proposal proposal NOUN issue-281 86 3 regarding regard VERB issue-281 86 4 such such DET issue-281 86 5 an an DET issue-281 86 6 amendment amendment NOUN issue-281 86 7 to to ADP issue-281 86 8 the the DET issue-281 86 9 current current ADJ issue-281 86 10 legislative legislative ADJ issue-281 86 11 provision provision NOUN issue-281 86 12 will will AUX issue-281 86 13 result result VERB issue-281 86 14 in in ADP issue-281 86 15 a a DET issue-281 86 16 new new ADJ issue-281 86 17 wording wording NOUN issue-281 86 18 of of ADP issue-281 86 19 paragraph paragraph NOUN issue-281 86 20 13 13 NUM issue-281 86 21 , , PUNCT issue-281 86 22 article article NOUN issue-281 86 23 13 13 NUM issue-281 86 24 of of ADP issue-281 86 25 the the DET issue-281 86 26 law law NOUN issue-281 86 27 of of ADP issue-281 86 28 ukraine ukraine NOUN issue-281 86 29 “ " PUNCT issue-281 86 30 on on ADP issue-281 86 31 audit audit NOUN issue-281 86 32 of of ADP issue-281 86 33 financial financial ADJ issue-281 86 34 statements statement NOUN issue-281 86 35 and and CCONJ issue-281 86 36 audit audit NOUN issue-281 86 37 activities activity NOUN issue-281 86 38 ” " PUNCT issue-281 86 39 ( ( PUNCT issue-281 86 40 verkhovna verkhovna VERB issue-281 86 41 rada rada PROPN issue-281 86 42 of of ADP issue-281 86 43 ukraine ukraine PROPN issue-281 86 44 , , PUNCT issue-281 86 45 2017 2017 NUM issue-281 86 46 ): ): PUNCT issue-281 86 47 “ " PUNCT issue-281 86 48 in in ADP issue-281 86 49 order order NOUN issue-281 86 50 to to PART issue-281 86 51 ensure ensure VERB issue-281 86 52 financing financing NOUN issue-281 86 53 of of ADP issue-281 86 54 activities activity NOUN issue-281 86 55 of of ADP issue-281 86 56 the the DET issue-281 86 57 public public ADJ issue-281 86 58 audit audit NOUN issue-281 86 59 oversight oversight NOUN issue-281 86 60 board board NOUN issue-281 86 61 , , PUNCT issue-281 86 62 under under ADP issue-281 86 63 each each DET issue-281 86 64 agreement agreement NOUN issue-281 86 65 for for ADP issue-281 86 66 the the DET issue-281 86 67 provision provision NOUN issue-281 86 68 of of ADP issue-281 86 69 audit audit NOUN issue-281 86 70 services service NOUN issue-281 86 71 of of ADP issue-281 86 72 mandatory mandatory ADJ issue-281 86 73 audit audit NOUN issue-281 86 74 of of ADP issue-281 86 75 public public ADJ issue-281 86 76 - - PUNCT issue-281 86 77 interest interest NOUN issue-281 86 78 entities entity NOUN issue-281 86 79 , , PUNCT issue-281 86 80 subjects subject NOUN issue-281 86 81 of of ADP issue-281 86 82 audit audit NOUN issue-281 86 83 activity activity NOUN issue-281 86 84 are be AUX issue-281 86 85 obliged oblige VERB issue-281 86 86 to to PART issue-281 86 87 pay pay VERB issue-281 86 88 contributions contribution NOUN issue-281 86 89 in in ADP issue-281 86 90 favour favour NOUN issue-281 86 91 of of ADP issue-281 86 92 the the DET issue-281 86 93 public public ADJ issue-281 86 94 audit audit NOUN issue-281 86 95 oversight oversight NOUN issue-281 86 96 board board NOUN issue-281 86 97 as as SCONJ issue-281 86 98 follows follow VERB issue-281 86 99 : : PUNCT issue-281 86 100 1 1 NUM issue-281 86 101 ) ) PUNCT issue-281 86 102 fixed fix VERB issue-281 86 103 contribution contribution NOUN issue-281 86 104 in in ADP issue-281 86 105 the the DET issue-281 86 106 amount amount NOUN issue-281 86 107 of of ADP issue-281 86 108 three three NUM issue-281 86 109 minimum minimum ADJ issue-281 86 110 wages wage NOUN issue-281 86 111 established establish VERB issue-281 86 112 by by ADP issue-281 86 113 law law NOUN issue-281 86 114 on on ADP issue-281 86 115 1 1 NUM issue-281 86 116 january january NOUN issue-281 86 117 of of ADP issue-281 86 118 the the DET issue-281 86 119 reporting reporting NOUN issue-281 86 120 year year NOUN issue-281 86 121 from from ADP issue-281 86 122 each each DET issue-281 86 123 audit audit NOUN issue-281 86 124 report report NOUN issue-281 86 125 prepared prepare VERB issue-281 86 126 by by ADP issue-281 86 127 the the DET issue-281 86 128 subject subject NOUN issue-281 86 129 of of ADP issue-281 86 130 audit audit NOUN issue-281 86 131 activity activity NOUN issue-281 86 132 based base VERB issue-281 86 133 on on ADP issue-281 86 134 the the DET issue-281 86 135 results result NOUN issue-281 86 136 of of ADP issue-281 86 137 the the DET issue-281 86 138 provision provision NOUN issue-281 86 139 of of ADP issue-281 86 140 audit audit NOUN issue-281 86 141 services service NOUN issue-281 86 142 for for ADP issue-281 86 143 the the DET issue-281 86 144 mandatory mandatory ADJ issue-281 86 145 audit audit NOUN issue-281 86 146 to to ADP issue-281 86 147 the the DET issue-281 86 148 public public ADJ issue-281 86 149 - - PUNCT issue-281 86 150 interest interest NOUN issue-281 86 151 entity entity NOUN issue-281 86 152 ; ; PUNCT issue-281 86 153 2 2 X issue-281 86 154 ) ) PUNCT issue-281 86 155 contribution contribution NOUN issue-281 86 156 in in ADP issue-281 86 157 percentage percentage NOUN issue-281 86 158 of of ADP issue-281 86 159 the the DET issue-281 86 160 remuneration remuneration NOUN issue-281 86 161 amount amount NOUN issue-281 86 162 ( ( PUNCT issue-281 86 163 excluding exclude VERB issue-281 86 164 value value NOUN issue-281 86 165 added add VERB issue-281 86 166 tax tax NOUN issue-281 86 167 ) ) PUNCT issue-281 86 168 under under ADP issue-281 86 169 agreement agreement NOUN issue-281 86 170 for for ADP issue-281 86 171 the the DET issue-281 86 172 provision provision NOUN issue-281 86 173 of of ADP issue-281 86 174 audit audit NOUN issue-281 86 175 services service NOUN issue-281 86 176 for for ADP issue-281 86 177 mandatory mandatory ADJ issue-281 86 178 audit audit NOUN issue-281 86 179 to to ADP issue-281 86 180 public public ADJ issue-281 86 181 - - PUNCT issue-281 86 182 interest interest NOUN issue-281 86 183 entities entity NOUN issue-281 86 184 , , PUNCT issue-281 86 185 the the DET issue-281 86 186 size size NOUN issue-281 86 187 of of ADP issue-281 86 188 which which PRON issue-281 86 189 is be AUX issue-281 86 190 determined determine VERB issue-281 86 191 by by ADP issue-281 86 192 the the DET issue-281 86 193 cabinet cabinet NOUN issue-281 86 194 of of ADP issue-281 86 195 ministers minister NOUN issue-281 86 196 of of ADP issue-281 86 197 ukraine ukraine NOUN issue-281 86 198 based base VERB issue-281 86 199 on on ADP issue-281 86 200 the the DET issue-281 86 201 estimate estimate NOUN issue-281 86 202 of of ADP issue-281 86 203 the the DET issue-281 86 204 public public ADJ issue-281 86 205 audit audit NOUN issue-281 86 206 oversight oversight NOUN issue-281 86 207 board board NOUN issue-281 86 208 , , PUNCT issue-281 86 209 but but CCONJ issue-281 86 210 can can AUX issue-281 86 211 not not PART issue-281 86 212 exceed exceed VERB issue-281 86 213 two two NUM issue-281 86 214 percent percent NOUN issue-281 86 215 of of ADP issue-281 86 216 the the DET issue-281 86 217 amount amount NOUN issue-281 86 218 of of ADP issue-281 86 219 such such ADJ issue-281 86 220 remuneration remuneration NOUN issue-281 86 221 . . PUNCT issue-281 86 222 ” " PUNCT issue-281 87 1 the the DET issue-281 87 2 following follow VERB issue-281 87 3 subparagraph subparagraph NOUN issue-281 87 4 3 3 NUM issue-281 87 5 shall shall AUX issue-281 87 6 be be AUX issue-281 87 7 appended append VERB issue-281 87 8 to to PART issue-281 87 9 paragraph paragraph VERB issue-281 87 10 13 13 NUM issue-281 87 11 , , PUNCT issue-281 87 12 article article NOUN issue-281 87 13 13 13 NUM issue-281 87 14 of of ADP issue-281 87 15 the the DET issue-281 87 16 law law NOUN issue-281 87 17 of of ADP issue-281 87 18 ukraine ukraine NOUN issue-281 87 19 “ " PUNCT issue-281 87 20 on on ADP issue-281 87 21 audit audit NOUN issue-281 87 22 of of ADP issue-281 87 23 financial financial ADJ issue-281 87 24 statements statement NOUN issue-281 87 25 and and CCONJ issue-281 87 26 audit audit NOUN issue-281 87 27 activities activity NOUN issue-281 87 28 ” " PUNCT issue-281 87 29 : : PUNCT issue-281 87 30 “ " PUNCT issue-281 87 31 the the DET issue-281 87 32 state state NOUN issue-281 87 33 acting act VERB issue-281 87 34 by by ADP issue-281 87 35 authorized authorized ADJ issue-281 87 36 bodies body NOUN issue-281 87 37 carries carry VERB issue-281 87 38 out out ADP issue-281 87 39 indirect indirect ADJ issue-281 87 40 proportional proportional ADJ issue-281 87 41 funding funding NOUN issue-281 87 42 of of ADP issue-281 87 43 the the DET issue-281 87 44 public public ADJ issue-281 87 45 audit audit NOUN issue-281 87 46 oversight oversight NOUN issue-281 87 47 board board NOUN issue-281 87 48 as as ADP issue-281 87 49 related relate VERB issue-281 87 50 to to ADP issue-281 87 51 the the DET issue-281 87 52 implementation implementation NOUN issue-281 87 53 of of ADP issue-281 87 54 state state NOUN issue-281 87 55 policy policy NOUN issue-281 87 56 in in ADP issue-281 87 57 the the DET issue-281 87 58 field field NOUN issue-281 87 59 of of ADP issue-281 87 60 supervision supervision NOUN issue-281 87 61 over over ADP issue-281 87 62 audit audit NOUN issue-281 87 63 activity activity NOUN issue-281 87 64 in in ADP issue-281 87 65 order order NOUN issue-281 87 66 to to PART issue-281 87 67 provide provide VERB issue-281 87 68 authority authority NOUN issue-281 87 69 and and CCONJ issue-281 87 70 perform perform VERB issue-281 87 71 functions function NOUN issue-281 87 72 by by ADP issue-281 87 73 the the DET issue-281 87 74 audit audit NOUN issue-281 87 75 oversight oversight NOUN issue-281 87 76 council council PROPN issue-281 87 77 . . PUNCT issue-281 87 78 ” " PUNCT issue-281 88 1 references reference NOUN issue-281 88 2 : : PUNCT issue-281 88 3 bondar bondar NOUN issue-281 88 4 , , PUNCT issue-281 88 5 v. v. PROPN issue-281 89 1 p. p. NOUN issue-281 89 2 ( ( PUNCT issue-281 89 3 2016 2016 NUM issue-281 89 4 ) ) PUNCT issue-281 89 5 . . PUNCT issue-281 90 1 systemy systemy PROPN issue-281 90 2 orghanizaciji orghanizaciji PROPN issue-281 90 3 ta ta ADP issue-281 90 4 reghuljuvannja reghuljuvannja PROPN issue-281 90 5 audytorsjkoji audytorsjkoji PROPN issue-281 90 6 dijaljnosti dijaljnosti PROPN issue-281 90 7 krajin krajin VERB issue-281 90 8 svitu svitu PROPN issue-281 91 1 [ [ X issue-281 91 2 systems system NOUN issue-281 91 3 of of ADP issue-281 91 4 organization organization NOUN issue-281 91 5 and and CCONJ issue-281 91 6 regulation regulation NOUN issue-281 91 7 of of ADP issue-281 91 8 audit audit NOUN issue-281 91 9 activity activity NOUN issue-281 91 10 of of ADP issue-281 91 11 countries country NOUN issue-281 91 12 of of ADP issue-281 91 13 the the DET issue-281 91 14 world world NOUN issue-281 91 15 ] ] PUNCT issue-281 91 16 , , PUNCT issue-281 91 17 mizhnarodnyj mizhnarodnyj PROPN issue-281 91 18 zbirnyk zbirnyk PROPN issue-281 91 19 naukovykh naukovykh PROPN issue-281 91 20 pracj pracj PROPN issue-281 91 21 , , PUNCT issue-281 91 22 vol vol NOUN issue-281 91 23 . . PROPN issue-281 91 24 2(11 2(11 NUM issue-281 91 25 ) ) PUNCT issue-281 91 26 , , PUNCT issue-281 91 27 pp pp ADJ issue-281 91 28 . . PUNCT issue-281 91 29 5 5 NUM issue-281 91 30 - - SYM issue-281 91 31 20 20 NUM issue-281 91 32 . . PUNCT issue-281 92 1 european european ADJ issue-281 92 2 parliament parliament PROPN issue-281 92 3 , , PUNCT issue-281 92 4 council council PROPN issue-281 92 5 of of ADP issue-281 92 6 the the DET issue-281 92 7 european european PROPN issue-281 92 8 union union PROPN issue-281 92 9 ( ( PUNCT issue-281 92 10 2006 2006 NUM issue-281 92 11 ) ) PUNCT issue-281 92 12 . . PUNCT issue-281 93 1 directive directive NOUN issue-281 93 2 2006/43 2006/43 NUM issue-281 93 3 / / SYM issue-281 93 4 ec ec PROPN issue-281 93 5 of of ADP issue-281 93 6 the the DET issue-281 93 7 european european ADJ issue-281 93 8 parliament parliament NOUN issue-281 93 9 and and CCONJ issue-281 93 10 of of ADP issue-281 93 11 the the DET issue-281 93 12 council council NOUN issue-281 93 13 of of ADP issue-281 93 14 17 17 NUM issue-281 93 15 may may PROPN issue-281 93 16 2006 2006 NUM issue-281 93 17 on on ADP issue-281 93 18 statutory statutory ADJ issue-281 93 19 audits audits NOUN issue-281 93 20 of of ADP issue-281 93 21 annual annual ADJ issue-281 93 22 accounts account NOUN issue-281 93 23 and and CCONJ issue-281 93 24 consolidated consolidated ADJ issue-281 93 25 accounts account NOUN issue-281 93 26 , , PUNCT issue-281 93 27 amending amend VERB issue-281 93 28 council council NOUN issue-281 93 29 directives directive NOUN issue-281 93 30 78/660 78/660 NUM issue-281 93 31 / / SYM issue-281 93 32 eec eec PROPN issue-281 93 33 and and CCONJ issue-281 93 34 83/349 83/349 NUM issue-281 93 35 / / SYM issue-281 93 36 eec eec PROPN issue-281 93 37 and and CCONJ issue-281 93 38 repealing repeal VERB issue-281 93 39 council council NOUN issue-281 93 40 directive directive NOUN issue-281 93 41 84/253 84/253 NUM issue-281 93 42 / / SYM issue-281 93 43 eec eec PROPN issue-281 93 44 . . PUNCT issue-281 94 1 retrieved retrieve VERB issue-281 94 2 from from ADP issue-281 94 3 : : PUNCT issue-281 94 4 http://eur-lex.europa.eu/eli/dir/2006/43/oj http://eur-lex.europa.eu/eli/dir/2006/43/oj NOUN issue-281 94 5 . . PUNCT issue-281 95 1 european european ADJ issue-281 95 2 parliament parliament PROPN issue-281 95 3 , , PUNCT issue-281 95 4 council council PROPN issue-281 95 5 of of ADP issue-281 95 6 the the DET issue-281 95 7 european european PROPN issue-281 95 8 union union PROPN issue-281 95 9 ( ( PUNCT issue-281 95 10 2014 2014 NUM issue-281 95 11 ) ) PUNCT issue-281 95 12 . . PUNCT issue-281 96 1 directive directive NOUN issue-281 96 2 2014/56 2014/56 NUM issue-281 96 3 / / SYM issue-281 96 4 eu eu PROPN issue-281 96 5 of of ADP issue-281 96 6 the the DET issue-281 96 7 european european ADJ issue-281 96 8 parliament parliament NOUN issue-281 96 9 and and CCONJ issue-281 96 10 of of ADP issue-281 96 11 the the DET issue-281 96 12 council council NOUN issue-281 96 13 of of ADP issue-281 96 14 16 16 NUM issue-281 96 15 april april PROPN issue-281 96 16 2014 2014 NUM issue-281 96 17 amending amend VERB issue-281 96 18 directive directive NOUN issue-281 96 19 2006/43 2006/43 NUM issue-281 96 20 / / SYM issue-281 96 21 ec ec PROPN issue-281 96 22 on on ADP issue-281 96 23 statutory statutory ADJ issue-281 96 24 audits audits NOUN issue-281 96 25 of of ADP issue-281 96 26 annual annual ADJ issue-281 96 27 accounts account NOUN issue-281 96 28 and and CCONJ issue-281 96 29 consolidated consolidated ADJ issue-281 96 30 accounts account NOUN issue-281 96 31 . . PUNCT issue-281 97 1 retrieved retrieve VERB issue-281 97 2 from from ADP issue-281 97 3 : : PUNCT issue-281 97 4 http://data.europa.eu/eli/dir/2014/56/oj http://data.europa.eu/eli/dir/2014/56/oj NOUN issue-281 97 5 . . PUNCT issue-281 98 1 european european ADJ issue-281 98 2 parliament parliament PROPN issue-281 98 3 , , PUNCT issue-281 98 4 council council PROPN issue-281 98 5 of of ADP issue-281 98 6 the the DET issue-281 98 7 european european PROPN issue-281 98 8 union union PROPN issue-281 98 9 ( ( PUNCT issue-281 98 10 2014 2014 NUM issue-281 98 11 ) ) PUNCT issue-281 98 12 . . PUNCT issue-281 99 1 regulation regulation NOUN issue-281 99 2 ( ( PUNCT issue-281 99 3 eu eu NOUN issue-281 99 4 ) ) PUNCT issue-281 99 5 no no DET issue-281 99 6 537/2014 537/2014 NUM issue-281 99 7 of of ADP issue-281 99 8 the the DET issue-281 99 9 european european ADJ issue-281 99 10 parliament parliament NOUN issue-281 99 11 and and CCONJ issue-281 99 12 of of ADP issue-281 99 13 the the DET issue-281 99 14 council council NOUN issue-281 99 15 of of ADP issue-281 99 16 16 16 NUM issue-281 99 17 april april PROPN issue-281 99 18 2014 2014 NUM issue-281 99 19 on on ADP issue-281 99 20 specific specific ADJ issue-281 99 21 requirements requirement NOUN issue-281 99 22 regarding regard VERB issue-281 99 23 statutory statutory ADJ issue-281 99 24 audit audit NOUN issue-281 99 25 of of ADP issue-281 99 26 publicinterest publicinterest NOUN issue-281 99 27 entities entity NOUN issue-281 99 28 and and CCONJ issue-281 99 29 repealing repealing NOUN issue-281 99 30 commission commission NOUN issue-281 99 31 decision decision NOUN issue-281 99 32 2005/909 2005/909 NUM issue-281 99 33 / / SYM issue-281 99 34 ec ec PROPN issue-281 99 35 . . PUNCT issue-281 99 36 retrieved retrieve VERB issue-281 99 37 from from ADP issue-281 99 38 : : PUNCT issue-281 99 39 http://data.europa.eu/eli/ http://data.europa.eu/eli/ PROPN issue-281 99 40 reg/2014/537 reg/2014/537 PROPN issue-281 99 41 / / SYM issue-281 99 42 oj oj PROPN issue-281 99 43 . . PROPN issue-281 99 44 dorosh dorosh PROPN issue-281 99 45 , , PUNCT issue-281 99 46 n. n. NOUN issue-281 99 47 ( ( PUNCT issue-281 99 48 2015 2015 NUM issue-281 99 49 ) ) PUNCT issue-281 99 50 . . PUNCT issue-281 100 1 rozvytok rozvytok NOUN issue-281 100 2 audytorsjkoji audytorsjkoji PROPN issue-281 100 3 dijaljnosti dijaljnosti PROPN issue-281 100 4 v v ADP issue-281 100 5 ukrajini ukrajini PROPN issue-281 100 6 v v ADP issue-281 100 7 umovakh umovakh ADJ issue-281 100 8 jevrointeghracijnykh jevrointeghracijnykh NOUN issue-281 100 9 procesiv procesiv NOUN issue-281 101 1 [ [ X issue-281 101 2 development development NOUN issue-281 101 3 of of ADP issue-281 101 4 audit audit NOUN issue-281 101 5 activity activity NOUN issue-281 101 6 in in ADP issue-281 101 7 ukraine ukraine NOUN issue-281 101 8 in in ADP issue-281 101 9 the the DET issue-281 101 10 conditions condition NOUN issue-281 101 11 of of ADP issue-281 101 12 euro euro NOUN issue-281 101 13 - - PUNCT issue-281 101 14 integration integration NOUN issue-281 101 15 processes process NOUN issue-281 101 16 ] ] PUNCT issue-281 101 17 , , PUNCT issue-281 101 18 bulletin bulletin NOUN issue-281 101 19 of of ADP issue-281 101 20 the the DET issue-281 101 21 taras taras PROPN issue-281 101 22 shevchenko shevchenko PROPN issue-281 101 23 national national PROPN issue-281 101 24 university university PROPN issue-281 101 25 of of ADP issue-281 101 26 kyiv kyiv PROPN issue-281 101 27 . . PUNCT issue-281 102 1 economy economy NOUN issue-281 102 2 , , PUNCT issue-281 102 3 10 10 NUM issue-281 102 4 ( ( PUNCT issue-281 102 5 175 175 NUM issue-281 102 6 ) ) PUNCT issue-281 102 7 , , PUNCT issue-281 102 8 pp pp PROPN issue-281 102 9 . . PUNCT issue-281 103 1 17 17 NUM issue-281 103 2 - - SYM issue-281 103 3 23 23 NUM issue-281 103 4 . . PUNCT issue-281 104 1 metelitsa metelitsa NOUN issue-281 104 2 , , PUNCT issue-281 104 3 v. v. ADP issue-281 104 4 м м X issue-281 104 5 . . PUNCT issue-281 105 1 ( ( PUNCT issue-281 105 2 2013 2013 NUM issue-281 105 3 ) ) PUNCT issue-281 105 4 . . PUNCT issue-281 106 1 mizhnarodni mizhnarodni PROPN issue-281 106 2 pidkhody pidkhody NOUN issue-281 106 3 do do AUX issue-281 106 4 reghuljuvannja reghuljuvannja VERB issue-281 106 5 bukhghaltersjkoji bukhghaltersjkoji PROPN issue-281 106 6 profesiji profesiji NOUN issue-281 107 1 [ [ X issue-281 107 2 international international ADJ issue-281 107 3 approaches approach NOUN issue-281 107 4 to to ADP issue-281 107 5 accounting accounting NOUN issue-281 107 6 profession profession NOUN issue-281 107 7 management management NOUN issue-281 107 8 ] ] PUNCT issue-281 107 9 , , PUNCT issue-281 107 10 oblik oblik NOUN issue-281 107 11 i i PRON issue-281 107 12 finansy finansy ADJ issue-281 107 13 vol vol NOUN issue-281 107 14 . . PROPN issue-281 108 1 3 3 NUM issue-281 108 2 ( ( PUNCT issue-281 108 3 61 61 NUM issue-281 108 4 ) ) PUNCT issue-281 108 5 , , PUNCT issue-281 109 1 pp pp PROPN issue-281 109 2 . . PUNCT issue-281 110 1 35 35 NUM issue-281 110 2 - - SYM issue-281 110 3 47 47 NUM issue-281 110 4 . . PUNCT issue-281 111 1 moeller moeller PROPN issue-281 111 2 , , PUNCT issue-281 111 3 robert robert PROPN issue-281 111 4 r. r. PROPN issue-281 111 5 ( ( PUNCT issue-281 111 6 2009 2009 NUM issue-281 111 7 ) ) PUNCT issue-281 111 8 . . PUNCT issue-281 112 1 brink brink PROPN issue-281 112 2 ’s ’s PART issue-281 112 3 modern modern ADJ issue-281 112 4 internal internal ADJ issue-281 112 5 auditing auditing NOUN issue-281 112 6 : : PUNCT issue-281 112 7 a a DET issue-281 112 8 common common ADJ issue-281 112 9 body body NOUN issue-281 112 10 of of ADP issue-281 112 11 knowledge knowledge NOUN issue-281 112 12 , , PUNCT issue-281 112 13 john john PROPN issue-281 112 14 wiley wiley PROPN issue-281 112 15 & & CCONJ issue-281 112 16 sons sons PROPN issue-281 112 17 , , PUNCT issue-281 112 18 inc inc PROPN issue-281 112 19 , , PUNCT issue-281 112 20 p. p. NOUN issue-281 112 21 794 794 NUM issue-281 112 22 . . PUNCT issue-281 113 1 spedding spedde VERB issue-281 113 2 , , PUNCT issue-281 113 3 linda linda PROPN issue-281 113 4 s. s. PROPN issue-281 113 5 ( ( PUNCT issue-281 113 6 2009 2009 NUM issue-281 113 7 ) ) PUNCT issue-281 113 8 . . PUNCT issue-281 114 1 the the DET issue-281 114 2 due due ADJ issue-281 114 3 diligence diligence NOUN issue-281 114 4 handbook handbook NOUN issue-281 114 5 : : PUNCT issue-281 114 6 corporate corporate ADJ issue-281 114 7 governance governance NOUN issue-281 114 8 , , PUNCT issue-281 114 9 risk risk NOUN issue-281 114 10 management management NOUN issue-281 114 11 and and CCONJ issue-281 114 12 business business NOUN issue-281 114 13 planning planning NOUN issue-281 114 14 , , PUNCT issue-281 114 15 cima cima PROPN issue-281 114 16 - - PUNCT issue-281 114 17 elsevier elsevier PROPN issue-281 114 18 ltd ltd PROPN issue-281 114 19 , , PUNCT issue-281 114 20 linacre linacre PROPN issue-281 114 21 house house PROPN issue-281 114 22 , , PUNCT issue-281 114 23 jordan jordan PROPN issue-281 114 24 hill hill PROPN issue-281 114 25 , , PUNCT issue-281 114 26 oxford oxford PROPN issue-281 114 27 , , PUNCT issue-281 114 28 p. p. NOUN issue-281 114 29 710 710 NUM issue-281 114 30 . . PUNCT issue-281 114 31 verkhovna verkhovna VERB issue-281 114 32 rada rada PROPN issue-281 114 33 of of ADP issue-281 114 34 ukraine ukraine PROPN issue-281 114 35 ( ( PUNCT issue-281 114 36 1993 1993 NUM issue-281 114 37 ) ) PUNCT issue-281 114 38 . . PUNCT issue-281 115 1 pro pro PROPN issue-281 115 2 audytorsjku audytorsjku PROPN issue-281 115 3 dijaljnistj dijaljnistj NOUN issue-281 116 1 [ [ X issue-281 116 2 about about ADP issue-281 116 3 audit audit NOUN issue-281 116 4 activity activity NOUN issue-281 116 5 ] ] PUNCT issue-281 116 6 . . PUNCT issue-281 117 1 retrieved retrieve VERB issue-281 117 2 from from ADP issue-281 117 3 : : PUNCT issue-281 117 4 http:// http:// PROPN issue-281 117 5 zakon4.rada.gov.ua/laws/show/3125-12 zakon4.rada.gov.ua/laws/show/3125-12 PROPN issue-281 117 6 . . PUNCT issue-281 118 1 verkhovna verkhovna VERB issue-281 118 2 rada rada PROPN issue-281 118 3 of of ADP issue-281 118 4 ukraine ukraine PROPN issue-281 118 5 ( ( PUNCT issue-281 118 6 1999 1999 NUM issue-281 118 7 ) ) PUNCT issue-281 118 8 . . PUNCT issue-281 119 1 pro pro ADJ issue-281 119 2 bukhghaltersjkyj bukhghaltersjkyj NOUN issue-281 119 3 oblik oblik NOUN issue-281 119 4 ta ta ADP issue-281 119 5 finansovu finansovu PROPN issue-281 119 6 zvitnistj zvitnistj PROPN issue-281 119 7 v v ADP issue-281 119 8 ukrajini ukrajini NOUN issue-281 119 9 [ [ X issue-281 119 10 on on ADP issue-281 119 11 accounting accounting NOUN issue-281 119 12 and and CCONJ issue-281 119 13 financial financial ADJ issue-281 119 14 reporting reporting NOUN issue-281 119 15 in in ADP issue-281 119 16 ukraine ukraine NOUN issue-281 119 17 ] ] PUNCT issue-281 119 18 . . PUNCT issue-281 120 1 retrieved retrieve VERB issue-281 120 2 from from ADP issue-281 120 3 : : PUNCT issue-281 120 4 http://zakon5.rada.gov.ua/laws/card/996-14 http://zakon5.rada.gov.ua/laws/card/996-14 PROPN issue-281 120 5 verkhovna verkhovna VERB issue-281 120 6 rada rada PROPN issue-281 120 7 of of ADP issue-281 120 8 ukraine ukraine PROPN issue-281 120 9 ( ( PUNCT issue-281 120 10 2003 2003 NUM issue-281 120 11 ) ) PUNCT issue-281 120 12 . . PUNCT issue-281 121 1 pro pro PROPN issue-281 121 2 zasady zasady PROPN issue-281 121 3 derzhavnoji derzhavnoji PROPN issue-281 121 4 reghuljatornoji reghuljatornoji NOUN issue-281 121 5 polityky polityky PROPN issue-281 121 6 u u PROPN issue-281 121 7 sferi sferi PROPN issue-281 121 8 ghospodarsjkoji ghospodarsjkoji PROPN issue-281 121 9 dijaljnosti dijaljnosti PROPN issue-281 121 10 [ [ X issue-281 121 11 on on ADP issue-281 121 12 the the DET issue-281 121 13 principles principle NOUN issue-281 121 14 of of ADP issue-281 121 15 state state NOUN issue-281 121 16 regulatory regulatory ADJ issue-281 121 17 policy policy NOUN issue-281 121 18 in in ADP issue-281 121 19 the the DET issue-281 121 20 field field NOUN issue-281 121 21 of of ADP issue-281 121 22 economic economic ADJ issue-281 121 23 activity activity NOUN issue-281 121 24 ] ] PUNCT issue-281 121 25 . . PUNCT issue-281 122 1 retrieved retrieve VERB issue-281 122 2 from from ADP issue-281 122 3 : : PUNCT issue-281 122 4 http://zakon0.rada.gov.ua/laws/show/1160-15 http://zakon0.rada.gov.ua/laws/show/1160-15 NOUN issue-281 122 5 . . PROPN issue-281 122 6 verkhovna verkhovna VERB issue-281 122 7 rada rada PROPN issue-281 122 8 of of ADP issue-281 122 9 ukraine ukraine PROPN issue-281 122 10 ( ( PUNCT issue-281 122 11 2017 2017 NUM issue-281 122 12 ) ) PUNCT issue-281 122 13 . . PUNCT issue-281 123 1 pro pro PROPN issue-281 123 2 audyt audyt PROPN issue-281 123 3 finansovoji finansovoji PROPN issue-281 123 4 zvitnosti zvitnosti PROPN issue-281 123 5 ta ta PART issue-281 123 6 audytorsjku audytorsjku PROPN issue-281 123 7 dijaljnistj dijaljnistj NOUN issue-281 124 1 [ [ X issue-281 124 2 on on ADP issue-281 124 3 audit audit NOUN issue-281 124 4 of of ADP issue-281 124 5 financial financial ADJ issue-281 124 6 reporting reporting NOUN issue-281 124 7 and and CCONJ issue-281 124 8 auditing auditing NOUN issue-281 124 9 ] ] PUNCT issue-281 124 10 . . PUNCT issue-281 125 1 retrieved retrieve VERB issue-281 125 2 from from ADP issue-281 125 3 : : PUNCT issue-281 125 4 w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=62776 w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=62776 NOUN issue-281 125 5 . . PUNCT